ВЫЕЗДНЫЕ НАЛОГОВЫЕ ПРОВЕРКИ В СИСТЕМЕ НАЛОГОВОГО КОНТРОЛЯ

Authors

  • А. К. Мусаелян Rostov State University of Economics image/svg+xml
  • Е. Г. Молчанов Rostov State University of Economics image/svg+xml

Keywords:

tax control, on-site tax audit, performance, pretest analysis, digitalization

Abstract

The paper examines the current state of this form of tax control as a field tax audit. The analysis of field tax audits in the Rostov region and the assessment of the effectiveness of their conduct. Characterized by modern tools used by tax authorities in the process of planning field tax audits in the context of the implementation of the programs «Reform of Control and Supervision Activities» and «Digital Economy of the Russian Federation».

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Author Biographies

  • А. К. Мусаелян , Rostov State University of Economics

    Candidate of Economic Scien­ces, Associate Professor, Head of Department of «Taxes and Taxation»

  • Е. Г. Молчанов , Rostov State University of Economics

    Candidate of Economic Scien­ces, Adviser of the State Civil Service of the Russian Federation, 1st class, Dean of the Faculty of Economics and Finance.

References

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Issue

No. 4 (2019): October - December

Section

Finance, Monetary Circulation and Credit

How to Cite

Мусаелян , А. К., & Молчанов , Е. Г. (2019). ВЫЕЗДНЫЕ НАЛОГОВЫЕ ПРОВЕРКИ В СИСТЕМЕ НАЛОГОВОГО КОНТРОЛЯ. Eurasian Journal of Economics and Management, 4, 150-158. https://journals.vsu.ru/econ/article/view/2501