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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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Omsk State Technical University, Federal State Autonomous Educational Institution of Higher Education
2022-05-01
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| Series: | Омский научный вестник: Серия "Общество. История. Современность" |
| Subjects: | |
| 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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