Tax control. Tax audits

Autor: Ol'ga Boltinova, Viktor Machehin, Yuliya Caregradskaya, Lana L. Arzumanova, Aleksandr Sitnik, Roman Tkachenko, Irina Lagkueva
Rok vydání: 2021
Předmět:
DOI: 10.12737/1831635
Popis: The manual discusses one of the main institutions of tax law — tax control. The stages of the formation and development of tax control in Russia, its types, forms and methods are disclosed, tax audits, which are a comprehensive form of tax control, are covered in detail, and material on the regulation of tax control in a number of foreign countries is provided. The publication is addressed to undergraduates studying in the direction of training 40.04.01 "Jurisprudence", studying the formation and development of tax control, as well as graduate students and teachers of legal and economic educational organizations.
Databáze: OpenAIRE