METHODOLOGICAL BASES OF ACCOUNTING IN TAX AUTHORITIES: MODERN FORMS AND THE NECESSITY OF MODERNIZATION IN THE CONDITIONS OF DIGITALIZATION OF THE ECONOMY

Modern forms of tax accounting are the main instrument of the fiscal bodies of the state in the process of administration and control. The methodological basis of accounting, defined in the relevant chapter of the tax code, is constantly being adjusted in accordance with the requirements of the new...

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Bibliographic Details
Main Author: V. Roshchupkina
Format: Article
Language:Russian
Published: North Caucasus Federal University 2022-02-01
Series:Вестник Северо-Кавказского федерального университета
Subjects:
Online Access:https://vestnikskfu.elpub.ru/jour/article/view/79