Improving the management of the implementation of tax audits
In this paper, improvement of fiscal control through the introduction of administrative and economic innovations in the monitoring work of tax authorities is reviewed. A management novation is being formed, which contains the composition of tax audit management tools, it allows to create control mec...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Russian Academy of Sciences, Institute of Economics of the Ural Branch
2011-09-01
|
| Series: | Экономика региона |
| Subjects: | |
| Online Access: | http://www.economyofregion.com/archive/2011/37/1289/pdf/ |
| Summary: | In this paper, improvement of fiscal control through the introduction of administrative and economic innovations in the monitoring work of tax authorities is reviewed. A management novation is being formed, which contains the composition of tax audit management tools, it allows to create control mechanism for the actions of tax authorities, including innovative control procedures. In the framework of economic novation, an economic-mathematical model of multi-factor regression of the effectiveness assessment of field inspection is created, which allows formalizing the procedure of estimation and level of expert subjectivity of perception. In model construction, the most significant stand out factors which have a serious impact on the effectiveness of tax audits are chosen; an evaluation of the suitability of model engagement in the practice of tax authorities is given. A mechanism of tax audits management is being formed, it is presented in the form of a functional management model. This mechanism allows a targeted study of the structure elements of the control actions to carry out the optimization of its components by providing logical relationships of technological components of a tax audit. The proposed control mechanism integrates the developed methodology of post-verification analysis into the control work of tax authorities. |
|---|---|
| ISSN: | 2072-6414 2411-1406 |