Tax examination as a method of state audit

UDC 338.246.025.2

Authors

Kevorkova J.A., Bubnova M.E.

Abstract

Of great importance in the system of state financial control and state audit is tax control, since it not only ensures compliance with the legislation on taxes and fees, but also attracts financial resources to the state budget. One of the means of tax control is the examination. Interest in it is caused by the fact that the tax authorities are practically not involved in it, and judicial practice shows that this control measure reveals unscrupulous taxpayers, one-day firms.

Keywords

economic examination, tax examination, state audit, state financial control, budget sphere, tax control.