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Prospects of Integration of Operational Control in the System of Fiscal Control
[Перспективы Интеграции Оперативного Контроля В Систему Налогового Контроля]

Author

Listed:
  • Mitusova Elena

    (Interregional Inspectorate of the Federal Tax Service of Russia No. 9 (Moscow, Russia))

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.

Suggested Citation

  • Mitusova Elena, 2021. "Prospects of Integration of Operational Control in the System of Fiscal Control [Перспективы Интеграции Оперативного Контроля В Систему Налогового Контроля]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 7, pages 49-56, July.
    • Handle: RePEc:gai:recdev:r2178
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    Citations

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    Cited by:

    1. Elena Sidorova & Ekaterina Sebechenko & Yury Kostyukhin & Diana Boboshko & Alexey Kostin & Olga Kostina & Natalia Vikhrova, 2021. "Formation of a Sustainable Mechanism of Preferential VAT Taxation of Exports as Evidenced by the Russian Federation Practice," Economies, MDPI, vol. 9(4), pages 1-21, December.

    More about this item

    Keywords

    tax control; operational control; tax revenues; tax monitoring; interdepartmental interaction;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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