Enhancing the Effectiveness of Control-Checking Activity of Tax Authorities

DOI

10.2991/iscfec-18.2019.4How to use a DOI?

Keywords

taxes, effectiveness of control-checking activity of tax authorities, tax audits, quality separation of taxpayers, tax monitoring, tax administration.

Abstract

Nowadays the problem of an effective state taxation policy that could provide Russian economic security is particularly relevant. The main source of budget replenishment is tax revenues. The article represents the analysis of monitoring activity of the interdistrict tax office and identifies current weaknesses. To improve tax collection and taxpaying mechanism the method of economic entities selection for carrying out field tax audits has been suggested. The applicability of tax monitoring at a local level and correlation and regression analysis in the planning tax control results has been specified. By applying tax monitoring it is possible to achieve preventing tax offences and confidence-building between taxpayers and authorities. Tax planning organization will increase the degree of reliability of financial plans and, in particular, budget targets.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - A.V. Klimova
AU  - A. V. Svistunov
PY  - 2019/01
DA  - 2019/01
TI  - Enhancing the Effectiveness of Control-Checking Activity of Tax Authorities
BT  - Proceedings of the International Scientific Conference "Far East Con" (ISCFEC 2018)
PB  - Atlantis Press
SP  - 16
EP  - 19
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscfec-18.2019.4
DO  - 10.2991/iscfec-18.2019.4
ID  - Klimova2019/01
ER  -