ORGANIZATION OF THE WORK OF THE TERRITORIAL TAX BODY: STATE AND WAYS TO INCREASE EFFICIENCY (ON THE MATERIALS OF THE REPUBLIC OF DAGESTAN)

DOI: 10.36871/ek.up.p.r.2020.11.04.011
UDC 336.22

Authors

Kh. M. MUSAEVA,
Candidate of Economic Sciences, Associate Professor of the Department of Finance and Credit, Dagestan State University, Makhachkala, Russian Federation
A. T. MAGOMEDOV,
master student of the direction «Finance and Credit», Dagestan State University, Makhachkala, Russian Federation
I. N. MAGOMEDOV,
master student of the direction «Economics», Dagestan State University, Makhachkala, Russian Federation

Abstract

This article is devoted to the consideration of the key problems of the activity of the territorial tax authority, in terms of the organization of tax administration and tax audits. The article reflects the main problematic aspects of the organization of tax control in the region, in particular in the Republic of Dagestan. A detailed analysis is carried out and an assessment of the activities of the territorial tax authority in mobilizing taxes into the budget system is given. The priority directions of improving the work of the territorial tax authority, in particular the Federal Tax Service of Russia for the Republic of Dagestan, on organizing tax audits and in-creasing their efficiency in the context of the development of digital technologies are substantiated.

Keywords

taxes, territorial tax authority, tax administration, tax control, office and field audits, efficiency, digital technologies, Department of the Federal Tax Service of Russia in the Republic of Dagestan.