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National Interests: Priorities and Security
 

Informative integration of tax authorities, as basis of increase of efficiency of control work

Vol. 6, Iss. 6, MARCH 2010

Available online: 24 March 2010

Subject Heading: THREATS AND SECURITY

JEL Classification: 

Ordynskaya E.V. senior teacher of chair of taxes and taxation, VGNA of Ministry of Finance of Russian Federation
eord@rmail.ru

In the article the pressing questions of high-quality increase of efficiency of tax administration are examined by creation and perfection of modern analytical instruments of tax control, allowing to provide the exposure of the concealed tax base, timely and complete entering of taxes and other obligatory payments budget at providing of guarantee of observance of sound titles and interests of taxpayers. One of basic directions of increase efficiency of control measures is perfection of informative co-operation of tax authorities, some ways of which are considered in the article.

Keywords: tax control, tax administration, tax offence, risks, financially-economic activity, selection for departure tax verifications, pre-verification analysis

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ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

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