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Directions Of Increasing The Performance Of Tax Control As A Factor Of Impact On The Behavior Of A Taxpayer
[Направления Повышения Результативности Налогового Контроля Как Фактора Воздействия На Поведение Налогоплательщика]

Author

Listed:
  • Myasnikova Alena (Мясникова А.С.)

    (Inspectorate of the Federal Tax Service of Russia for the Oktyabrsky District of Rostov-on-Don)

  • Magomadov Khasan (Магомадов Х.У.)

    (South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration)

Abstract

The article considers the concept of tax control, evaluates the statistical indicators of tax control in the Russian Federation and the Rostov region, in particular, analyzes the effectiveness of tax control at the present time, and also identifies possible ways to improve the effectiveness of tax control, which have a direct impact on the behavior of taxpayers.

Suggested Citation

  • Myasnikova Alena (Мясникова А.С.) & Magomadov Khasan (Магомадов Х.У.), 2021. "Directions Of Increasing The Performance Of Tax Control As A Factor Of Impact On The Behavior Of A Taxpayer [Направления Повышения Результативности Налогового Контроля Как Фактора Воздействия На По," State and Municipal Management Scholar Notes, Russian Presidential Academy of National Economy and Public Administration, vol. 2, pages 140-145.
    • Handle: RePEc:rnp:smmscn:s21220
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