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"The Scientific Opinion" № 8 (Historical, sociological and economic sciences), 2015

PERSONAL INCOME TAX: THE EFFICIENCY OF TAX CONTROL IN MOSCOW

E. E. Smirnova
Price: 50 руб.
 The paper is devoted to the efficiency of personal income tax inspection in the Russian
Federation (especially in Moscow). The author reveals problems arising in personal
income tax control.
Key words: personal income tax, tax control, efficiency.
References
1. Kontseptsiya sistemy planirovaniya vyezdnykh nalogovykh proverok (prikaz FNS Rossii ot 30.05.2007 № MM-3-06/333@). URL: http://base.consultant.ru/cons/cgi/online.cgi?base=LAW&n=129610&req=doc
2. Nalogovyi kodeks Rossiyskoy Federatsii. M.: Kodeks, 2015.
3. Ofitsial’nyi sayt Federal’noy nalogovoy sluzhby. URL: http://www.nalog.ru
4. Postanovlenie Plenuma Vysshego arbitrazhnogo suda Rossiyskoy Federatsii ot 10.10.2006 goda № 53. URL: http://www.arbitr.ru/as/pract/post_plenum/3151.html
5. Smirnova E. E. Aktual’nye problemy otsenki effektivnosti deyatel’nosti nalogovykh organov // Strategii biznesa. 2013. № 2 (2). S. 126–129.
Price: 50 рублей
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