Tax audits in the tax control system
Journal: Science Journal "NovaInfo" (Vol.141, No. 1)Publication Date: 2024-02-15
Authors : Zhigulina Larisa Aleksandrovna;
Page : 61-63
Keywords : JURISPRUDENCE; TAX AUDITS; LEGISLATION; PUBLIC POLICY; TAX CONTROL;
Abstract
In the current alarming socio-economic situation in Russia associated with the pandemic, rising unemployment and the depreciation of the Russian currency, the problem of forming a full state budget is of particular importance, which will help neutralize the negative consequences of the current crisis situation. This necessitates the need to improve the control activities of tax authorities over the correctness, timeliness and completeness of collection of tax payments.
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