Translate this page:
Nota Bene. Books, journals, publishing technologies.
Please select your language to translate the article


You can just close the window to don't translate ☒
Library
 Your profile
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Back to contents

Taxes and Taxation
Reference:

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.

Keywords:

Tax control, pre-inspection analysis, on-site tax check, analytical tools.

This article can be downloaded freely in PDF format for reading. Download article


References
1. Nalogovyy kodeks Rossiyskoy Federatsii [Elektronnyy resurs]: (chast' pervaya): (red. ot 30.03.2012) /
2. ZAO «Konsul'tant Plyus» – IB SPS Konsul'tant Plyus.
3. Prikaz FNS Rossii ot 23.07.2009 ¹MM-8-1/24dsp@ «Ob utverzhdenii Metodicheskikh rekomendatsiy
4. po provedeniyu nalogovogo monitoringa i predproverochnogo analiza na osnove sredneotraslevykh
5. pokazateley».
6. Prikaz FNS Rossii ot 30 maya 2007 g. ¹MM-3-06/333@ «Ob utverzhdenii kontseptsii sistemy plani-
7. rovaniya vyezdnykh nalogovykh proverok».
8. Mayburova I.A. Nalogovaya politika. Teoriya i praktika. - M.: YuRITI-DANA, 2010.
Nota Bene
 
For authors
 
Other
 
Our sites
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.