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International Accounting
 

USA: experience of organization of examination in tax authorities

Vol. 15, Iss. 28, JULY 2012

Available online: 25 July 2012

Subject Heading: FOREIN EXPIRIENS

JEL Classification: 

Ponomareva N.V. PhD in Economics, Associate Professor, Professor of department "Taxes and Taxation", the Russian Economic University named after G.V.Plekhanov
nvponomareva@rea.ru

In the article the essence, the purpose, tasks, functions, powers of management of the general inspector of treasury on control of administration of the taxation of the USA reveal, and also results of work of management are revealed. The conclusions are drawn on possibility of use of experience of the USA in the Russian Federation.

Keywords: IRS, TIGTA, control, offence

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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