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Налоговые Проверки В Системе Налогового Контроля

Author

Listed:
  • Подоляко Мирослава Николаевна

    (Нижегородский государственный университет им. Н.И. Лобачевского)

Abstract

В статье проведен сравнительный анализ налоговых проверок по их основным элементам. Предложена классификация мероприятий налогового контроля, осуществляемых в рамках налоговых проверок. Обоснована роль выездных налоговых проверок в оценке эффективности контрольной деятельности налоговых органов.The article presents comparative analysis of tax inspections based on their main elements. The author suggests classification of tax control measures, undertaken under tax inspections. The article also specifies the role of field tax inspections in tax authorities control activities efficiency assessment

Suggested Citation

  • Подоляко Мирослава Николаевна, 2011. "Налоговые Проверки В Системе Налогового Контроля," Управление экономическими системами: электроннный научный журнал, CyberLeninka;Негосударственное образовательное учреждение высшего профессионального образования Кисловодский институт экономики и права, issue 28, pages 209-215.
  • Handle: RePEc:scn:007255:14547925
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