Home  Journals  Financial Analytics: Science and Experience  21(159) - 2013 June

Current state of tax control over the completeness of vat calculation

Available online: 5 June 2013

Subject Heading: Taxes and taxation

JEL Classification: 

In the article desk audits and field examinations are described, full powers of tax inspectors are carried out. On the basis of statistical data of the Federal Tax Service statistics the results of tax audits are analyzed. It is concluded that the necessity to improve methods of desk audits is the most important problem.

Keywords: value added tax, tax control, tax audits, violator firms

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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