The procedure for the implementation of tax control by tax authorities

UDC 336.225

Authors

Tokaeva B. B.,
candidate of economic sciences, associate Professor at the Chair of accounting and taxation North Ossetian state University named after K. L. Khetagurov, Vladikavkaz, Russia

Abstract

The paper reveals the importance of tax audits as the most im-portant tool of tax control, considers tax control as a factor of economic security of enterprises, forms and methods of conducting tax audits, provides statistics on the detection of tax offenses, summarizes the directions for improving the quality of desk tax audits. The economic activity of the state in the field of tax-ation directly depends on an effectively developed tax control mechanism. Im-proving the tax administration mechanism involves both the possibility of re-plenishing the budget and avoiding tax evasion. This paper analyzes the activi-ties of tax control bodies, evaluates the effectiveness of desk and field inspections. The need for improving the tax system of the Russian Federation is justified. The article reveals the importance of tax audits as the most important tool of tax control, considers tax control as a factor of economic security of en-terprises, forms and methods of conducting tax audits, provides statistics on the detection of tax offenses, summarizes the directions for improving the quality of desk tax audits. The economic activity of the state in the field of taxation directly depends on an effectively developed tax control mechanism. Improving the mechanism of tax administration implies both the possibility of replenishing the budget and avoiding tax evasion. This paper analyzes the activities of tax control bodies, assesses the effectiveness of desk and field inspections. The necessity of improving the tax system of the Russian Federation is justified.

Keywords

Control, tax control, tax administration, verification, inventory.