Udalov, R. V. Use of analytical tools at implementation of tax control (the pre-inspection analysis)

Abstract: Tax control is an inseparable part of the entire taxation system and therefore, all the development issues in this sphere are closely connected with its effi ciency. This particular article is devoted to the process of preparatory actions conducted by tax authorities before the fi eld tax inspection. The author also provides evaluation of the effi ciency of analytical tools used by tax authorities and suggests ways of further development and improvement of preparatory analysis in the sphere of tax control in Russia.

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