MONITORING AS AN EFFICIENT FORM OF TAX CONTROL
https://doi.org/10.26794/2587-5671-2016-20-2-145-149
Abstract
Based on the study of novations included in Part 1 of the Tax Code of the Russian Federation, the article specifiesthat tax monitoring as a form of tax control is carried out in the form of an electronic information exchange and is used along with cameral and field inspections. It is performed in order to verify correctness of calculation as wellas completeness and timeliness of payment (transfer) of taxes and fees. According to the author, the introduction of tax monitoring, is highly appropriate as it helps identify in advance and thus to prevent and suppress tax offenses. A distinguishing feature of tax monitoring is the fact that during its carrying out the organization provides access to documents (information), which are used as a base for the calculation and payment of taxes, as well as discloses the procedure for treatment of incomes, expenses and taxation objects in tax registers and accounting.
References
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Review
For citations:
Voronov A.A. MONITORING AS AN EFFICIENT FORM OF TAX CONTROL. Finance: Theory and Practice. 2016;20(2):145-149. (In Russ.) https://doi.org/10.26794/2587-5671-2016-20-2-145-149
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