The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring

The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring

The article examines the issues of risk-oriented supervision in the activities of the Federal Tax Service, which is an integral part of the state financial monitoring of Russia. Modern practice shows that the increased pressure of tax services on taxpayers causes the growth of the «shadow sector»...

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Bibliographic Details
Main Authors: E. I. Brichka, I. A. Kolesnik, Yu. S. Zharkova
Format: Article
Language:English
Published: Omsk State Technical University, Federal State Budgetary Educational Institution of Higher Education 2022-05-01
Series:Омский научный вестник: Серия "Общество. История. Современность"
Subjects:
risk-oriented supervision
federal tax service
financial monitoring
tax revenues
taxpayer risk
tax audits
Online Access:https://www.omgtu.ru/general_information/media_omgtu/journal_of_omsk_research_journal/files/arhiv/2022/%D0%A2.%207,%20%E2%84%96%202%20(%D0%9E%D0%98%D0%A1)/116-123%20%D0%91%D1%80%D0%B8%D1%87%D0%BA%D0%B0%20%D0%95.%20%D0%98.,%20%D0%9A%D0%BE%D0%BB%D0%B5%D1%81%D0%BD%D0%B8%D0%BA%20%D0%98.%20%D0%90.,%20%D0%96%D0%B0%D1%80%D0%BA%D0%BE%D0%B2%D0%B0%20%D0%AE.%20%D0%A1..pdf

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https://www.omgtu.ru/general_information/media_omgtu/journal_of_omsk_research_journal/files/arhiv/2022/%D0%A2.%207,%20%E2%84%96%202%20(%D0%9E%D0%98%D0%A1)/116-123%20%D0%91%D1%80%D0%B8%D1%87%D0%BA%D0%B0%20%D0%95.%20%D0%98.,%20%D0%9A%D0%BE%D0%BB%D0%B5%D1%81%D0%BD%D0%B8%D0%BA%20%D0%98.%20%D0%90.,%20%D0%96%D0%B0%D1%80%D0%BA%D0%BE%D0%B2%D0%B0%20%D0%AE.%20%D0%A1..pdf

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