Tax checks of compliance with the law on the use of cash control equipment: their efficiency and efficiency
- Authors: Moroz V.V.1, Milehina C.S.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 16, No 2 (2020)
- Pages: 253-257
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532639
- ID: 532639
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Abstract
In this article the analysis of efficiency and effectiveness of tax audits of observance by taxpayers of the Federal law of 22.05.2003 N 54-FZ «About use of the cash register equipment at implementation of cash monetary calculations is carried out and (Or) settlements using payment cards «Reform of legislation, transition to the use of automated programs and online offices by taxpayers will allow the state to carry out much more checks and receive more taxes, fees and payments in their administration, as well as increase their efficiency and effectiveness.
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About the authors
Victor V. Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
Cand. Sci. (Econ.), Assoc. Prof., Professor of the Department of Tax Policy and Customs and Tariff Regulation Moscow, Russian Federation
Catherine S. Milehina
Financial University under the Government of the Russian Federation
Email: milehina.cat@yandex.ru
Faculty of Taxes and Taxation Moscow, Russian Federation
References
- Мороз В.В., Мороз С.В. Показатели эффективности работы налоговых органов // Проблемы экономики и юридической практики. 2018. №2.
- Тихонова А.В., Дзюба Д.В. К вопросу об оценке эффективности налогового контроля // Международный бухгалтерский учет. 2018. Т. 21. № 5 (443). С. 612-622.
- Доклады об осуществлении Федеральной налоговой службой государственного контроля (надзора) в соответствующих сферах деятельности и об эффективности такого контроля (надзора)
- Михаил Мишустин подвел итоги работы налоговых органов за 2018 год на итоговой ежегодной коллегии // Официальный сайт ФНС РФ. - 2019.
- Открытые данные ФНС / [Электронный ресурс]. - Режим доступа URL: https://www.nalog.ru/opendata
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