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ANALYSIS AND EVALUATION OF THE EFFECTIVENESS OF TAX CONTROL (ON THE EXAMPLE OF THE CITY OF KURSK)
Rodionova Anastasia Ivanovna1, Trusova Natalya Sergeyevna2
1Southwest State University, Student of the 5th course, Department of economic security and taxation
2Southwest State University, Candidate of Economic Sciences, senior lecturer, Department of economic security and taxation
1Southwest State University, Student of the 5th course, Department of economic security and taxation
2Southwest State University, Candidate of Economic Sciences, senior lecturer, Department of economic security and taxation
Abstract
The authors analyzed the number of tax inspections conducted in the city of Kursk by type (cameral, exit), the basic function of field audits, assesses the efficiency and effectiveness of the control of the tax authorities; proposed guidelines to improve tax control.
Keywords: Desk audits, effectiveness, efficiency, field audits, tax audits, the tax authorities
Article reference:
Analysis and evaluation of the effectiveness of tax control (on the example of the city of Kursk) // Economics and innovations management. 2015. № 1 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2015/01/6675
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