Template-type: ReDIF-Article 1.0
Author-Name: Mitusova Elena
Author-Workplace-Name: Interregional Inspectorate of the Federal Tax Service of Russia No. 9 (Moscow, Russia)
Title: Prospects of Integration of Operational Control in the System of Fiscal Control
Title: Перспективы интеграции оперативного контроля в систему налогового контроля
Abstract: Today, Russia pays notable attention to the issues of improving the tax system in general and tax control in particular, applies the best practices of foreign countries, analyzes global trends in the field of taxation. Reducing the role of subsequent exit control against the background of increasing the effectiveness of current and preliminary control, as well as strengthening its analytical component with the help of the latest software solutions will lead to minimizing the costs of tax control and maximizing its effectiveness.
Keywords: tax control, operational control, tax revenues, tax monitoring, interdepartmental interaction
Classification-JEL: H20, H29, H30
Journal: Russian Economic Developments
Year: 2021
Issue: 7
Month: July
Pages: 49-56
File-URL: http://www.iep.ru/files/RePEc/gai/recdev/r2178.pdf
File-Format: Application/pdf
Handle: RePEc:gai:recdev:r2178