Home  Journals  National Interests: Priorities and Security  9(150) - 2012 March

Independent tax audit as a new form of public-private partnerships in tax relations

Available online: 7 March 2012

Subject Heading: STRATEGY OF DEVELOPMENT OF ECONOMY

JEL Classification: 

Article is dedicated to a question of the development of the new model of tax Audit, based on the state-private partnership in the tax relations. The forms of tax audit, their function and purpose of realization existing at present are presented; comparison with the new model of tax audit is made. The regions of the tax relations, affected by the new form of tax audit, are revealed, the principles of its realization and the composition of the subjects of this activity are formed. The determination of the new form of tax audit is substantiated, are described its functions, including not having analogs in the forms of tax audit existing at present.

Keywords: tax control, tax audit, principles of tax audit, functions of the tax audit, tax consulting, mediation

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

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