Tax control in the tax administration system and the directions of its development
DOI: 10.22394/2071-2367-2023-18-1-159-178 EDN: YTXBUI
Keywords:
tax administration, tax control, information and analytical support of control activities, tax potentialAbstract
The purpose of the article is to study the content and directions of the tax control development to improve the efficiency of tax administration. A special attention is paid to the organization of state tax control in the context of the formation of tax revenues of the regional budget. The authors substantiate the importance of timely identification of tax collection problems and organization of control over tax revenues of the budget.
The research methodology is based on both Russian and foreign researchers’ works devoted to the problems of tax control studying.
As a result, the authors come to the conclusion that a qualitative analysis of the dynamics of taxes paid by taxpayers to the consolidated budget is carried out. The example of the Federal Tax Service of Russia in the Oryol Region, the main problems of tax collection and organization of control over tax revenues of the budget and directions for optimizing the work of the Federal Tax Service of Russia in collecting and administering taxes in order to achieve planned new indicators are presented.
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