UDC 336.221

TAX MONITORING AND EVALUATION OF ITS EFFECTIVENESS AT THE REGIONAL LEVEL

Gukina Valeriya Olegovna1, Belousova Svetlana Nikolaevna2
1Southwest State University, 3nd year student of the Department of economic security and taxation
2Southwest State University, candidate of economic sciences, senior lecturer of the Department of economic security and taxation

Abstract
The article deals with tax audits, as the basic form of the control of tax authorities. The aim of the article is to evaluate the performance indicators cameral and field tax audits conducted by the tax authorities of the Kursk region.

Keywords: cameral tax inspection, effectiveness of tax audits, field tax audit, tax authorities, tax control, taxes


Article reference:
Tax monitoring and evaluation of its effectiveness at the regional level // Economics and innovations management. 2016. № 4 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2016/04/11417

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