Analysis of the Dynamics of On-Site and Tax Audits in the Republic of Tatarstan Within the Framework of the Implementation of the Concept of Tax Control
Abstract
The article is devoted to the analysis of the dynamics of desk and on-site tax audits in the Republic of Tatarstan in recent years. The results of tax audits are analyzed as part of the tasks aimed at improving the efficiency of the stimulating function of the tax system and improving the quality of analog administration. It is concluded that the effectiveness of tax control in the Republic of Tatarstan has improved through tax audits.
About the Authors
N. G. Kulyagina
University of Management «TISBI»
Russian Federation
Russian Federation
Kazan
O. P. Doroshina
University of Management «TISBI»
Russian Federation
Russian Federation
Kazan
L. N. Rozanova
University of Management «TISBI»
Russian Federation
Russian Federation
Kazan
A. V. Vylegzhanina
University of Management «TISBI»
Russian Federation
Russian Federation
Kazan
References
1. Основные направления бюджетной, налоговой и таможенно-тарифной политики на 2023 год и на плановый период 2024 и 2025 годов (утв. Минфином России). – URL: https://www.consultant.ru/document/cons_doc_LAW_429950/4942ad6adb3f4ed6975c8149601bb0e6500b1289/ (дата обращения: 27.05.2023).
2. Официальный сайт Федеральной налоговой службы по РТ. – URL: https://www.nalog.gov.ru/rn16/related_activities/statistics_and_analytics/forms/11951045/ (дата обращения: 28.05.2023).
Review
For citations:
Kulyagina N.G., Doroshina O.P., Rozanova L.N., Vylegzhanina A.V. Analysis of the Dynamics of On-Site and Tax Audits in the Republic of Tatarstan Within the Framework of the Implementation of the Concept of Tax Control. The Review of Economy, the Law and Sociology. 2023;(2):181-186. (In Russ.)
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