UDC 336.225

TAX AUDITS AT THE PRESENT STAGE OF DEVELOPMENT OF SYSTEM OF TAX CONTROL IN THE RUSSIAN FEDERATION (ON THE EXAMPLE OF MIFNS OF RUSSIA ON THE LARGEST TAXPAYERS ACROSS PRIMORSKY KRAI)

Fedorov Denis Romanovich1, Vodopopyanova Valentina Aleksandrovna2
1Vladivostok State University of Economy and Service, Student of the 5th course of the specialty "Taxes and Taxation"
2Vladivostok State University of Economy and Service, Senior Teacher of Chair Finance and Taxes

Abstract
The main and most effective form of tax control are tax audits. As a result of their carrying out it is possible to solve the majority of tasks successfully: to reveal, stop and warn tax offenses. In this regard in article one of the main issues of development of a complex of the practical recommendations submitted on improvement of tax control, for increase of productivity of carrying out tax audits is considered. Approach creation on improvement of tax control, sets before itself the purpose to increase its efficiency by an accurate regulation of the accounting of interests of all participants of tax legal relationship and to clear up more and predictabilities for taxpayers actions of tax authorities during implementation of control activity by them.

Category: 08.00.00 Economics

Article reference:
Tax audits at the present stage of development of system of tax control in the Russian Federation (on the example of MIFNS of Russia on the largest taxpayers across Primorsky Krai) // Modern scientific researches and innovations. 2014. № 6. P. 2 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/06/35902

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