TAX MONITORING: DEVELOPMENT TREND

НАЛОГОВЫЙ МОНИТОРИНГ: ТЕНДЕНЦИИ РАЗВИТИЯ

Kravchuk Natalya (Кравчук Н.С.), Kachan Lyubov (Качан Л.В.) and Artemenko Galina (Артеменко Г.А.)
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Kravchuk Natalya (Кравчук Н.С.): Southern Federal University
Kachan Lyubov (Качан Л.В.): Southern Federal University
Artemenko Galina (Артеменко Г.А.): Southern Federal University

State and Municipal Management Scholar Notes, 2020, vol. 4, 275-278

Abstract: The concept of tax monitoring appeared in the tax system relatively recently, in 2015. Its’ emergence is caused by the need to manage tax risks and prevent disputes on both sides. In view of this, it is important to develop more advanced methods and areas of work for the completeness and timeliness of tax control.

Keywords: tax control; tax administration; tax monitoring; tax risks; tax audits (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s20445

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