Казанский (Приволжский) федеральный университет, КФУ
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TAX MONITORING AS AN ALTERNATIVE TO EXISTING FORMS OF TAX CONTROL IN RUSSIA
Форма представленияСтатьи в зарубежных журналах и сборниках
Год публикации2016
Языканглийский
  • Ахметшин Эльвир Мунирович, автор
  • Сазанов Олег Васильевич, автор
  • Библиографическое описание на языке оригинала Sazanov, O. V., & Akhmetshin, E. M. (2016). Tax monitoring as an alternative to existing forms of tax control in Russia. Journal of Economics and Economic Education Research, 17(SpecialIssue), 15-20.
    Аннотация The article deals with the questions of the tax control exercised by tax authorities. Tax control in tax system of any country takes the central place. Essence of tax control is motivation of taxpayers through system of tax sanctions to observance of the tax law and to timely and payment in full of tax payments. Except the main forms of tax control, such as off-site and on-site tax audit, since 2016 a new form of tax control - tax monitoring or “horizontal” monitoring joined into force. The article is devoted to consideration of prospects of tax monitoring. Emergence of a new form of tax control does not belittle value of traditional forms of control of observance of the tax law. So far, the small number of taxpayers can be passed to horizontal control because of legislative requirements for the size of the company. Parallel development of different forms of tax control will improve tax climate in the country and will allow creating conditions for creative approach in the taxation.
    Ключевые слова tax, tax control, tax monitoring, reasoned opinion, mutual agreement procedure, horizontal monitoring, large taxpayer, tax agency, Federal Tax Service, Interregional Inspectorate of FTS.
    Название журнала Journal of Economics and Economic Education Research
    URL https://www.scopus.com/inward/record.url?eid=2-s2.0-85009761209&partnerID=40&md5=8f569e0d4d83a7993463ba34e82fc836
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