Innovative approaches to the organization of tax control

Shmakova A.V.1
1 Финансовый университет при Правительстве Российской Федерации

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Journal paper

Creative Economy (РИНЦ, ВАК)
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Volume 11, Number 7 (July 2017)

Citation:

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

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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

Смотрите также:

   Technological transformation of tax authorities and building interaction with taxpayers, taking into account their expectations and needs (Деева Т.В.) Creative Economy. Num. 9 / 2020

   Tax administration as a mechanism for strengthening the tax system economic security (Лев М.Ю., Болонин А.И. и др.) Economic security. Num. 2 / 2022

   Artificial intelligence for the development of a digital internal audit system for tax authorities in Russia and Central Asia (Деева Т.В.) Journal of Central Asia Economy. Num. 3 / 2019

   Remote control of business and reduction of on-site inspections of tax authorities by introducing a new generation of online cash registers (Деева Т.В.) Journal of Economics, Entrepreneurship and Law. Num. 8 / 2020

   New and traditional services provided by IT companies in the context of the development of remote tax controlling and auditing: a comparative analysis of the Central Asian region and industrialized countries (Деева Т.В.) Journal of Central Asia Economy. Num. 2 / 2018

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