KFU. Card publication. Tax monitoring as an alternative to existing forms of tax control in Russia

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

TAX MONITORING AS AN ALTERNATIVE TO EXISTING FORMS OF TAX CONTROL IN RUSSIA

Form of presentation

Articles in international journals and collections

Year of publication

2016

�ח�ך

אםדכטיסךטי

Authors, employees of KFU

Akhmetshin Elvir Munirovich, author

Sazanov Oleg Vasilevich, author

Bibliographic description in the original language

Sazanov, O. V., & Akhmetshin, E. M. (2016). Tax monitoring as an alternative to existing forms of tax control in Russia. Journal of Economics and Economic Education Research, 17(SpecialIssue), 15-20.

Annotation

The article deals with the questions of the tax control exercised by tax authorities. Tax control in tax system of any country takes the central place. Essence of tax control is motivation of taxpayers through system of tax sanctions to observance of the tax law and to timely and payment in full of tax payments. Except the main forms of tax control, such as off-site and on-site tax audit, since 2016 a new form of tax control - tax monitoring or “horizontal” monitoring joined into force. The article is devoted to consideration of prospects of tax monitoring. Emergence of a new form of tax control does not belittle value of traditional forms of control of observance of the tax law. So far, the small number of taxpayers can be passed to horizontal control because of legislative requirements for the size of the company. Parallel development of different forms of tax control will improve tax climate in the country and will allow creating conditions for creative approach in the taxation.

Keywords

tax, tax control, tax monitoring, reasoned opinion, mutual agreement procedure, horizontal monitoring, large taxpayer, tax agency, Federal Tax Service, Interregional Inspectorate of FTS.

The name of the journal

Journal of Economics and Economic Education Research

URL

https://www.scopus.com/inward/record.url?eid=2-s2.0-85009761209&partnerID=40&md5=8f569e0d4d83a7993463ba34e82fc836

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=153031&p_lang=2

Resource files

File name	Size (MB)	Format
F_Scopus__2016____JoEaEER__17_s___15_20.pdf	0,19	pdf	show / download

Full metadata record

Field DC	Value	Language
dc.contributor.author	Akhmetshin Elvir Munirovich	ru_RU
dc.contributor.author	Sazanov Oleg Vasilevich	ru_RU
dc.date.accessioned	2016-01-01T00:00:00Z	ru_RU
dc.date.available	2016-01-01T00:00:00Z	ru_RU
dc.date.issued	2016	ru_RU
dc.identifier.citation	Sazanov, O. V., & Akhmetshin, E. M. (2016). Tax monitoring as an alternative to existing forms of tax control in Russia. Journal of Economics and Economic Education Research, 17(SpecialIssue), 15-20.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=153031&p_lang=2	ru_RU
dc.description.abstract	Journal of Economics and Economic Education Research	ru_RU
dc.description.abstract	The article deals with the questions of the tax control exercised by tax authorities. Tax control in tax system of any country takes the central place. Essence of tax control is motivation of taxpayers through system of tax sanctions to observance of the tax law and to timely and payment in full of tax payments. Except the main forms of tax control, such as off-site and on-site tax audit, since 2016 a new form of tax control - tax monitoring or “horizontal” monitoring joined into force. The article is devoted to consideration of prospects of tax monitoring. Emergence of a new form of tax control does not belittle value of traditional forms of control of observance of the tax law. So far, the small number of taxpayers can be passed to horizontal control because of legislative requirements for the size of the company. Parallel development of different forms of tax control will improve tax climate in the country and will allow creating conditions for creative approach in the taxation.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	tax	ru_RU
dc.subject	tax control	ru_RU
dc.subject	tax monitoring	ru_RU
dc.subject	reasoned opinion	ru_RU
dc.subject	mutual agreement procedure	ru_RU
dc.subject	horizontal monitoring	ru_RU
dc.subject	large taxpayer	ru_RU
dc.subject	tax agency	ru_RU
dc.subject	Federal Tax Service	ru_RU
dc.subject	Interregional Inspectorate of FTS.	ru_RU
dc.title	Tax monitoring as an alternative to existing forms of tax control in Russia	ru_RU
dc.type	Articles in international journals and collections	ru_RU