Efremova T.A.Ogarev Mordovian State University, Saransk, Republic of Mordovia, Russian Federation Efrta@mail.ru
The transition from post-control over accurate payment of taxes and other mandatory payments by organizations to situational and preliminary analysis of organizations' activities requires building conceptually new relations between tax authorities and tax payers, which are based on mutual trust. The article considers the main point of horizontal monitoring approach, notes its advantages to the participants of tax legal matters. The author analyzes foreign practice of entering in agreements on information exchange between tax authorities and tax payers and provides recommendations on this method development in Russia.
Keywords: tax, administration, authorities, taxpayer, information exchange, horizontal monitoring, agreement
References:
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