Gashenko I.V., Stroiteleva V.A. On the Practical Issues of Interaction Between Tax Agencies and Law Enforcement Agencies in the Process of Conducting Tax Audits in the Rostov Region

Abstract: The subject of the present research is the economic and legal relations arising between tax agencies and law enforcement agencies in the process of conducting tax audits in the Rostov Region. The research touches upon practical aspects of interaction between tax agencies and investigating and law enforcement agencies during in-office and field tax audits. The authors describe the actual problems of such interaction as well as contradictions and negative consequences for pumping up the budget. Thus, one of the main issues of interaction between territorial tax agencies, investigating departments of the Investigative Commitee of Russia and agencies of the Ministry of Internal Affairs for the Rostov Region in the process of conducting in-office taxc audits including those to define the reasonability of VAT refund is the faults and gaps in the legal regulation of such relations. In their research the authors have used research methods such as comparison, generalization, grouping and classification as well as the comparative law method and empirical method. The authors note that there is no legally fixed set of methods to be applied by each supervisory agency during joint tax audits. The current legislation does not regulate all interacting processes betwen tax and law enforcement agencies during such audits, either. The authors of the present research also make particular suggestions on how to improve the adequate achivement of set goals and targets in the sphere fo joint actions of force structures to conduct control over taxpayers' activity. 

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