Home  Journals  Finance and Credit  28(364) – 2009 July

Lines of tax control improvement for individuals which draw other than entrepreneurial income

Available online: 17 September 2009

Subject Heading: The tax control

JEL Classification: 

Up to date tax authorities in Russia are not yet sufficiently experienced in tax administration in respect of individual tax payers. The article proposes to draw attention to the foreign practice of respective tax control, in particular, by the example of OECD countries. Furthermore, it suggests main lines of inspecting activity based on Russian practice, which, in particular, allow increasing the fiscal revenues.

Keywords: individuals, top managers, tax control, records of tax payers

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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