Innovative approaches to the organization of tax control

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Journal paper

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Volume 11, Number 7 (July 2017)

Please, cite as:
Shmakova A.V. Innovatsionnye podkhody k organizatsii nalogovogo kontrolya // Kreativnaya ekonomika. – 2017. – Tom 11. – № 7. – S. 771-780. – doi: 10.18334/ce.11.7.38199.

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=29864209
Cited: 2 by 26.03.2022

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.

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

JEL-classification: H20, H21, H26

References:

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