An unpopular view on tax monitoring

In the article, the author considers a set of problems associated with the unsatisfactory efficiency of tax monitoring as a form of tax control. A critical analysis of the essence, content and results of the implementation of tax monitoring is presented, which is distinguished by a risk-based approa...

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Bibliographic Details
Main Author: E. N. Kolesnikova
Format: Article
Language:English
Published: Publishing House of the State University of Management 2022-11-01
Series:Вестник университета
Subjects:
Online Access:https://vestnik.guu.ru/jour/article/view/3894