Publicado en 3C TIC. Edición Especial – Octubre 2019
Autores
Resumen
Abstract
The exercise of control over the collection of taxes is one of the key links ensuring the replenishment of the treasury of the budget of any state. Therefore, a huge role is played by the tax authorities of the country. It is thanks to them that reliable and timely collection of taxes is carried out, the functions assigned to the tax system are implemented. Tax control is aimed at all subjects of the economy: both legal entities and individuals. Tax control is carried out in order to identify tax offenses, as well as ensuring the inevitability of bringing to justice for tax offenses. In order to implement these goals within the framework of tax control, it is necessary to ensure that checks are made for the correctness of the calculation and payment of taxes, the prevention of tax violations and the provision of compensation for damage caused to the state as a result of non-fulfillment by taxpayers of their duties. In this study, the authors consider the comparative characteristics of the tax systems of foreign countries and the Russian Federation. The analysis of the performance of on-site tax audits of individuals for 2014-2018 has been carried out. The authors concluded that some foreign trends in tax control could be relevant in Russia. After all, the constant development of forms and methods, as well as the very basis of tax control - the tax base, allows us to constantly improve the entire tax system in Russia, increase tax revenues and reduce the taxpayers’ debt.
Artículo
Palabras clave
Keywords
Tax, Taxation, Individuals, Tax Control, Foreign Experience.
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