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"The Scientific Opinion" № 5 (Historical, sociological and economic sciences), 2015

DETECTION OF TAX SCHEMES IN THE PROCESS OF FIELD TAX AUDIT

E. E. Smirnova
Price: 50 руб.
 The topical issues of field tax audit are considered in the paper. The author reveals
problems of tax scheme detection and audit planning, assesses the directions of tax
scheme detection, and proposes ways of tax audit efficiency improvement.
Key words: tax administration, tax control, efficiency, tax audit.
References
1. Nalogovyi kodeks Rossiyskoy Federatsii. Chast’ pervaya.
2. Otsenka effektivnosti nalogovogo kontrolya // Sovershenstvovanie nalogovoy politiki gosudarstva v usloviyakh globaliziruyushcheysya ekonomiki: materialy Mezhdunarodnoy nauchnoy konferentsii 15 maya
2014 g. / Min-vo obr. i nauki RF, Tamb. gos. un-t im. G. R. Derzhavina; otv. red. Yu. Yu. Kosenkova. Tambov: Izd-vo TROO «Biznes-Nauka-Obshchestvo», 2014.
3. Rossiyskiy nalogovyi portal. URL: http://taxpravo.ru
4. Federal’naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru
5. Sayt Federal’noy nalogovoy sluzhby. URL: http://www.nalog.ru
Price: 50 рублей
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