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О Состоянии Налогового Контроля В России

Author

Listed:
  • Ильин Андрей Владимирович

    (РАНХиГС)

Abstract

В статье оценивается состояние налогового контроля в России как значимого института современной экономики. По результатам исследования законодательной базы, практики налогообложения и статистики государственных органов отмечается недостаточная эффективность налогового контроля в решении актуальных экономических задач и выдвигаются предложения по его улучшению.The paper points out that the tax control plays an important role in the modern Russian economy. But an extended research carried out in the field of legislative framework, practice of taxation and statistics of state bodies revealed insuffi effi y of tax control in dealing with nowadays economic problems. Several suggestions are put forward in order to improve the tax control.

Suggested Citation

  • Ильин Андрей Владимирович, 2014. "О Состоянии Налогового Контроля В России," Экономика. Налоги. Право, CyberLeninka;Федеральное государственное образовательное бюджетное учреждение высшего профессионального образования «Финансовый университет при Правительстве Российской Федерации» (Финансовый университет), issue 5, pages 135-139.
    • Handle: RePEc:scn:031101:15724735
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