СТАТИСТИЧЕСКАЯ ОЦЕНКА НАЛОГОВОГО КОНТРОЛЯ КАК ИНСТРУМЕНТ НАЛОГОВОГО МОНИТОРИНГА

STATISTICAL ESTIMATION OF TAX CONTROL AS A TOOL OF TAX MONITORING

Natalia Zaruk, Anna Tikhonova and Valentina Lukina

MPRA Paper from University Library of Munich, Germany

Abstract: In the framework of this study, the authors developed and tested a methodology for assessing tax control in Russia as one of the main instruments of tax monitoring. We analyzed the dynamics of the increase in tax revenues to the budget of the Russian Federation due to the intensive work of tax authorities in the regions, which consists in automating the mechanisms of tax administration. We conducted a typification of the regions of Russia in terms of the level and quality of tax control.

Keywords: Tax control; tax monitoring; typical grouping; ratio of checks and additional charges (search for similar items in EconPapers)
JEL-codes: C44 H2 (search for similar items in EconPapers)
Date: 2017-04
New Economics Papers: this item is included in nep-cis and nep-tra
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Published in Herald Of Tver State University. Series "Economy and management" 4 (2017): pp. 33-39

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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:83418

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