Acceso usuarios
A.M. Tufetulov, S.V. Salmina, F.S. Nugaev
The article deals with the fundamentals of organizing and conducting tax control over legal entities in the Russian Federation. The tax control should be understood as the effective activity of the authorized bodies for monitoring compliance with the legislation on taxes and fees by all participants in economic, financial and legal relations, using for this purpose modern economic, financial and legal methods, including information technologies that do not violate the rights and interests of controlled persons, in order to ensure full and timely performance by the latter of the duties imposed by the legislation on taxes and fees of the Russian Federation. We provided and analyzed the data on the effectiveness of field tax audits and the data on additional assessed payments under the results of field tax audits of legal entities in Russia for 2014-2016. We considered the degree of coverage of legal entities by field audits in Russia and in the federal districts for 2014-2016. On the basis of the complex analysis, we identified the problems arising in the course of tax control over legal entities, and suggested the ways of their solution.
