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FEATURES OF CARRYING OUT OF CAMERAL AND FIELD TAX AUDITS FOR THE INCOME TAX OF ORGANIZATIONS
Gumennaya Natalya Sergeevna
Moscow Academy of Economics and Law
Student of the Institute of Economics
Moscow Academy of Economics and Law
Student of the Institute of Economics
Abstract
The features of the tax authorities cameral and field tax audits of income tax. The peculiarities of the procedures applied by the tax authorities during inspections of this tax.
Keywords: audit income tax, examination, field tax audit, income tax cameral tax inspection, requisitioning, seizure
Category: 08.00.00 Economics
Article reference:
Features of carrying out of cameral and field tax audits for the income tax of organizations // Modern scientific researches and innovations. 2015. № 12 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2015/12/61918
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