INDICATORS OF THE EFFECTIVENESS OF INTERNAL AUDIT AND THEIR IMPACT ON THE MATERIAL INCENTIVES OF LOWER TAX AUTHORITIES
- Authors: Veremeeva O.V.1, Moroz V.V.2
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Affiliations:
- Institute of Legislation and Comparative Law under the Government of the Russian Federation
- Financial University under the Government of the Russian Federation
- Issue: Vol 15, No 4 (2019)
- Pages: 50-53
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/533998
- ID: 533998
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Abstract
Conducted by a higher tax authorities, control of jurisdiction tax inspections, allows to make a conclusion about the violations of a tax offense by the subordinate tax authority. In order to avoid violations, the subordinate tax inspectors are required to determine their performance indicators that would affect their financial stimulation.
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About the authors
Olga V. Veremeeva
Institute of Legislation and Comparative Law under the Government of the Russian Federation
Email: Veremeeva.olga@mail.ru
PhD in law, Senior Research Scientist of the Department of Financial, Tax and Budget Legislation
Victor V. Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
PhD in Economics, Associate Professor, Professor of the Department of Tax Policy and Customs and Tariff Regulation
References
- Налоги и налоговое администрирование: учебник / под ред. М.В. Мишустина. - М.: Просвещение, 2015.
- Расчет эффективности работы налоговых органов. Статья. Мороз В.В., Мороз С.В. «Бизнес в законе». Экономико-юридический журнал, №5. М.: Издательский дом «Юр-ВАК», 2015 г.
- Характеристика налогового контроля осуществляемого налоговыми органами России. Статья. Мороз В.В., «Бизнес в законе». Экономико-юридический журнал, №6. М.: Издательский дом «Юр-ВАК», 2015 г.
- Официальный сайт Федеральной налоговой службы РФ. - http://www.nalog.ru.
- Российский налоговый портал [Электронный ресурс]. - Режим доступа: www.taxpravo.ru
- Официальный сайт компании «Консультант Плюс» - www.consultant.ru
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