Main Factors of the Tax Control System Development

DOI

10.2991/assehr.k.210322.155How to use a DOI?

Keywords

Taxes, Tax control, Verification, Development

Abstract

The material of the conducted research actualises the problem of the development of tax control since the effective functioning of the tax system, compliance with tax discipline, collection of taxes and fees will depend on the stability of the country’s budget system, its social and economic development, and the well-being of citizens. Considering these facts, the uninterrupted and effective development of tax control and the tax system as a whole is one of the priority tasks of the state’s socio-economic policy. The tax control system ensures the representation of the state’s financial interests while respecting taxpayers’ rights. The article presents the results of tax control and the number of additional charges to the federal and regional budgets from these verification measures and some measures that contribute to the formation and development of tax control in the Russian Federation.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Rabiyat Kutaeva
AU  - Larisa Gadzhimuradova
AU  - Ravzanat Alikhanova
PY  - 2021
DA  - 2021/03/30
TI  - Main Factors of the Tax Control System Development
BT  - Proceedings of the VIII International Scientific and Practical Conference 'Current problems of social and labour relations' (ISPC-CPSLR 2020)
PB  - Atlantis Press
SP  - 438
EP  - 443
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210322.155
DO  - 10.2991/assehr.k.210322.155
ID  - Kutaeva2021
ER  -