bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu

Switch to Russian:to Russian

Problems and prospects of horizontal tax monitoring: future or reality?


Olyga Basharova, Oksana Panteleeva
(about the authors)

Basharova Olyga Gennadyevna – Candidate of Science, Associate professor of the Chair of Accounting and Audit, Ulyanovsk State University

Panteleeva Oksana Vladimirovna – 4-year student of the Chair of Accounting and Audit, Ulyanovsk State University

Published in:
Russian Journal of Entrepreneurship
– № 12 / June, 2014



Keywords: horizontal monitoring, tax authorities, tax control, tax secret, taxpayers


Citation:
Olyga Basharova, Oksana Panteleeva (2014). Problems and prospects of horizontal tax monitoring: future or reality?. Russian Journal of Entrepreneurship, 15(12), 41-47. — url: http://bgscience.ru/com/lib/4697


Share:

Abstract:

The article dwells on the experience of horizontal tax monitoring in foreign countries and possibilities of its introduction into Russian practice. The authors have elaborated the procedure for regulation of the relationships between taxpayers and the revenue service in horizontal monitoring. Advantages of horizontal tax monitoring mechanism are formulated in the given paper.







References:
1. Nalogovyy Kodeks Rossiyskoy Federatsii (chasty 1) ot 31.07.1998 № 146-FZ (red. ot 03.12.2013) [Elektronnyy resurs]. – Rezhim dostupa:
http://www.consultant.ru/popular/nalog1/.
2. Ofitsialnyy sayt Federalnoy nalogovoy sluzhby [Elektronnyy resurs]. – Rezhim dostupa: www.nalog.ru.
3. Palata nalogovyh konsultantov [Elektronnyy resurs]. – Rezhim dostupa: www.nalog-forum.ru.
4. RBK daily. Ezhednevnaya delova gazeta [Elektronnyy resurs]. – Rezhim dostupa: www.rbcdaily.ru.