bgscience@idbg.ru
+7 495 648 62 41 Russia, 127015, Moscow, Novodmitrovskaya st. 5A (b. 7)
Menu
  • BIBLIO-GLOBUS
    • About
  • Journals
    • Russian Journal of Entrepreneurship
    • Creative Economy
    • Scholarly Communication Review
    • Russian Journal of Retail Management
    • Leadership and Management
    • Public-Private Partnership
    • Global Markets and Financial Engineering
    • Russian Journal of Housing Research
    • Food Policy and Security
    • Russian Journal of Labor Economics
    • Russian Journal of Innovation Economics
    • Journal of Economics, Entrepreneurship and Law
    • Russian Journal of Humanistic Psychology
  • BIBLIO-GLOBUS fiction

Switch to Russian:to Russian

Innovative approaches to the organization of tax control


Shmakova A.V.
(about the author)

Shmakova Aleksandra Viktorovna – (The Financial University under the Government of the Russian Federation)

Published in:
Creative Economy
– Volume 11, Number 7 (July 2017)

JEL classification: H20, H21, H26

Keywords: conscientiousness of taxpayers and their counterparties, innovative finance, pre-trial and trial settlement of tax disputes, tax audit, tax control, unjustified tax benefit


Citation:
Shmakova A.V. (2017). Innovative approaches to the organization of tax control. Creative Economy, 11(7), 771-780. doi: 10.18334/ce.11.7.38199


Share:

Abstract:

The article considers the innovative approaches to the organization of the audit work of tax authorities related to the receipt by the taxpayer of unreasonable tax benefits, activities of tax authorities to collect evidence of the facts of unreasonable tax benefits of the taxpayer. Using the concrete examples we draw conclusions about the work of the tax authorities, and make suggestions that allow strengthening the evidence that will help tax authorities to succeed in attracting unscrupulous taxpayers to tax liability.








References:
Доклад о результатах и основных направлениях деятельности Министерства финансов Российской Федерации на 2014 и плановый период 2015 - 2017 ггМинистерство финансов РФ. (in Russian). Retrieved from http://www.minfin.ru.
Мишустин М. Для государства налогоплательщик - это главный инвестор, которому необходимо предоставить весь комплекс гарантий и защиты его правФНС России. (in Russian). Retrieved from http://www.nalog.ru/rub_mns_news/4034236/
Стеркин Ф. Новая форма налогового контроля - доступ ко всей бухгалтерии компаний - принесла первые итоги. Спор ФНС и "Интер РАО" закончился мировойVedomosti.ru. (in Russian). Retrieved from http://www.vedomosti.ru/finance/news/10426611/fhs_pomirilas_s_inter_rao
ФНС России. (in Russian). Retrieved from http://www.nalog.ru.
ФНС вводит новый вид контроля - горизонтальный мониторингФНС России. Retrieved from http://taxbook.ru/news/1801-fns-vvodit-novyy-vid-kontrolya-gorizontalnyy-monitoring.html

Tel : +7 495 649 6241

Fax : +7 800 3331538

E-mail : bgscience@idbg.ru

Address : RUSSIA, 101000, Moscow, Myasnitskaya st. 13-2

BIBLIO-GLOBUS Science

BIBLIO-GLOBUS Science - one of the leading science publishers in Russia.

Read More
Other sites
  • BIBLIO-GLOBUS fiction
  • BIBLIO-GLOBUS bookstore
  • National Science Publishing Association (NATSPA)
© 2016 BIBLIO-GLOBUS Science (BIBLIO-GLOBUS Publishing House). All Rights Reserved