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Modernization of Tax Control in a System of Tax Administration


Sergey Ivanov
(about the author)

Ivanov Sergey Aleksandrovich – Candidate of Economic Sci., Associate Professor of the Academic Department of Taxes and Taxation, Institute of Economics, Management and Law, Kazan

Published in:
Russian Journal of Entrepreneurship
– № 7 / April, 2013



Keywords: accreditation, audit organizations, fiscal control, institutions, modernization, tax administration


Citation:
Sergey Ivanov (2013). Modernization of Tax Control in a System of Tax Administration. Russian Journal of Entrepreneurship, 14(7), 53-57. — url: http://bgscience.ru/com/lib/4210


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Abstract:

The article views tax administration and possible ways of its modernization from the point of view of institutional theory. The author proposes the new mechanism of tax administration by partial transfer of fiscal control functions to accredited audit and consulting organizations. This measure is viewed as development of “friendly partnership” ideas as a method of interaction between tax bodies and taxpayers.







References:
1. Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. – M.: Sotsekgiz, 1935. – T. 2.
2. Nalogovoe administrirovanie: uchebnoe posobie / koll. avtorov, pod red. L.I. Goncharenko. – M.: KNORUS, 2009. – 448 s.