Improving the management of the implementation of tax audits
Электронный научный архив УРФУ
Информация об архиве | Просмотр оригинала| Поле | Значение | |
| Заглавие |
Improving the management of the implementation of tax audits
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| Автор |
Aristarkhova, M. K.
Voronina, A. N. |
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| Тематика |
ADMINISTRATIVE INNOVATIONS
INSPECTION TESTS OF TAX AUTHORITIES MANAGEMENT TOOLKIT FOR TAX INSPECTIONS IMPLEMENTATION MECHANISM OF TAX CONTROL |
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| Описание |
In this paper, improvement of fiscal control through the introduction of administrative and economic innovations in the monitoring work of tax authorities is reviewed. A management novation is being formed, which contains the composition of tax audit management tools, it allows to create control mechanism for the actions of tax authorities, including innovative control procedures. In the framework of economic novation, an economic-mathematical model of multi-factor regression of the effectiveness assessment of field inspection is created, which allows formalizing the procedure of estimation and level of expert subjectivity of perception. In model construction, the most significant stand out factors which have a serious impact on the effectiveness of tax audits are chosen; an evaluation of the suitability of model engagement in the practice of tax authorities is given. A mechanism of tax audits management is being formed, it is presented in the form of a functional management model. This mechanism allows a targeted study of the structure elements of the control actions to carry out the optimization of its components by providing logical relationships of technological components of a tax audit. The proposed control mechanism integrates the developed methodology of post-verification analysis into the control work of tax authorities.
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| Дата |
2024-04-17T11:47:29Z
2024-04-17T11:47:29Z 2011 |
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| Тип |
Article
Journal article (info:eu-repo/semantics/article) Published version (info:eu-repo/semantics/publishedVersion) |
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| Идентификатор |
Aristarkhova M. K. Improving the management of the implementation of tax audits / M. K. Aristarkhova, A. N. Voronina // Economy of Region. — 2011. — Iss. 3. — P. 147-155.
2411-1406 2072-6414 http://elar.urfu.ru/handle/10995/132101 10.17059/2011-3-16 84979964105 |
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| Язык |
ru
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| Связанные ресурсы |
Экономика региона. 2011. Выпуск 3
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| Права |
Open access (info:eu-repo/semantics/openAccess)
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| Формат |
application/pdf
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| Издатель |
Institute of Economics, Ural Branch of the Russian Academy of Sciences
Институт экономики Уральского отделения РАН |
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| Источник |
Econ. Reg.
Economy of Region |
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