Some questions of tax control quality improvement
Abstract
In the article problems and questions of tax control improvement in Russia are considered. Wider use of the international standards of tax accounting, a measure for improvement of transfer pricing, introduction in domestic practice of tax monitoring and the tool «motivated opinion is offered. The modes of expanded interaction of tax authorities and taxpayers are considered.
Keywords
tax control,
development,
information,
income,
standard,
transfer,
practice,
improvement,
taxpayer,
monitoring,
mode,
body,
standard legislative base,
problem
References
1. Мостовая И. Г. Налоговый мониторинг: новый уровень отношений между компаниями и налоговыми органами // Налогообложение, учет и отчетность в коммерческом банке. - 2014. - № 8. - С. 49-54.
2. Мишустин М.В. Новации в налоговом администрировании [http: // www.nalog.ru/m77/news/activites_fts/4705303/].
3. Петрова Н.А. Новая дорожная карта: совершенствование налогового администрирования // Налоговая проверка. - 2014. - № 1. - С. 25-31.
Review
For citations:
Arabov R.R. Some questions of tax control quality improvement. Entrepreneur’s Guide. 2015;(25):26-31. (In Russ.)
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