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The Scientific Opinion. Economic, juridical and sociological sciences №1, 2017

TRANSFORMATION OF REGIONAL TAX CONTROL UNDER GLOBAL CHANGES

E. E. Smirnova
Price: 50 руб.
The characteristics of tax control in the Russian Federation are considered in the paper.
The features resulting from the implementation of regional tax control and its specifi cs
are marked out. The reasons for the current dynamics are analysed based on the example
of Moscow. The author considers the innovations in the tax law which will help to
increase the tax income.
K e y words: taxes, regional tax control, global changes, tax check.
References
1. Nalogovyi kodeks Rossiyskoy Federatsii. M., Kodeks, 2017.
2. Smirnova E. E. Perspektivy nalogovogo kontrolya raskhodov fi zicheskikh lits // Vestnik Adygeyskogo
gosudarstvennogo universiteta. Seriya «Ekonomika». 2016. Vyp. 1 (175). S. 157–166.
3. Smirnova E. E. Nalog na dokhody fi zicheskikh lits: effektivnost’ nalogovogo kontrolya v Moskve //
Nauchnoe mnenie: nauchnyi zhurnal. 2015. № 8. S. 19–21.
Price: 50 рублей
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