TRENDS AND WAYS OF DEVELOPING TAX CONTROL OF COMMERCIAL BANKS IN THE RUSSIAN FEDERATION

DOI: 10.36871/ek.up.p.r.2020.11.04.003
UDC 336.226.2

Authors

A. M. ABDURAGIMOVA,
2-year undergraduate student, Dagestan State University, Makhachkala, Russian Federation
G. A. GUL’MAGOMEDOVA,
candidate of economic sciences, associate professor, Dagestan State University Makhachkala, Russian Federation

Abstract

The study examines modern aspects of tax control and tax administration of credit institutions in the Russian Federation. In addition, the article provides recommendations for improving the tax control of the banking sector at the present stage.

Keywords

tax control, tax administration, field inspection, Desk inspection, preliminary control, Bank, banking activity, credit institution, tax inspection, tax, taxation.