DIRECTIONS OF INCREASING THE PERFORMANCE OF TAX CONTROL AS A FACTOR OF IMPACT ON THE BEHAVIOR OF A TAXPAYER

НАПРАВЛЕНИЯ ПОВЫШЕНИЯ РЕЗУЛЬТАТИВНОСТИ НАЛОГОВОГО КОНТРОЛЯ КАК ФАКТОРА ВОЗДЕЙСТВИЯ НА ПОВЕДЕНИЕ НАЛОГОПЛАТЕЛЬЩИКА

Myasnikova Alena (Мясникова А.С.) and Magomadov Khasan (Магомадов Х.У.)
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Myasnikova Alena (Мясникова А.С.): Inspectorate of the Federal Tax Service of Russia for the Oktyabrsky District of Rostov-on-Don
Magomadov Khasan (Магомадов Х.У.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration

State and Municipal Management Scholar Notes, 2021, vol. 2, 140-145

Abstract: The article considers the concept of tax control, evaluates the statistical indicators of tax control in the Russian Federation and the Rostov region, in particular, analyzes the effectiveness of tax control at the present time, and also identifies possible ways to improve the effectiveness of tax control, which have a direct impact on the behavior of taxpayers.

Keywords: tax control; taxpayer; desk checks; field checks; performance; tax reporting; individual entrepreneurs; control activities; reporting; tax payments (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s21220

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