ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL

The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of incomplete taxation by tax authorities during tax con...

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Autor principal:	A. V. Ilin
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	tax tax audit tax control tax administration tax dispute protection of taxpayer rights tax evasion valid tax liability Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/451b825c1bc04e3a934e907971c52fcf
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spelling	oai:doaj.org-article:451b825c1bc04e3a934e907971c52fcf2021-12-03T07:43:32ZABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL1816-42772686-841510.26425/1816-4277-2020-5-186-192https://doaj.org/article/451b825c1bc04e3a934e907971c52fcf2020-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2241https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of incomplete taxation by tax authorities during tax control. The purpose of the article is to study the completeness of tax calculation by tax authorities during tax control and justify the rejection of a model for compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers. The insufficiency of desk tax audits after the introduction into the tax system of Russia of the limits on the exercise of taxpayer rights to calculate the tax base and (or) the amount of tax has been criticized in the article. It has been indicated to the possibility of incomplete calculation of taxes by the tax authority during tax control as a result of a conspiracy with the taxpayer. It has been concluded about the importance of monitoring the completeness of tax calculation by tax authorities, the need to increase the number of tax audits and abandoning the model of compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers.A. V. IlinPublishing House of the State University of Managementarticletaxtax audittax controltax administrationtax disputeprotection of taxpayer rightstax evasionvalid tax liabilitySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 5, Pp 186-192 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	tax tax audit tax control tax administration tax dispute protection of taxpayer rights tax evasion valid tax liability Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	tax tax audit tax control tax administration tax dispute protection of taxpayer rights tax evasion valid tax liability Sociology (General) HM401-1281 Economics as a science HB71-74 A. V. Ilin ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
description	The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of changes in legislation on taxes and fees, literature and taxation practices has pointed to the urgency of the problem of incomplete taxation by tax authorities during tax control. The purpose of the article is to study the completeness of tax calculation by tax authorities during tax control and justify the rejection of a model for compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers. The insufficiency of desk tax audits after the introduction into the tax system of Russia of the limits on the exercise of taxpayer rights to calculate the tax base and (or) the amount of tax has been criticized in the article. It has been indicated to the possibility of incomplete calculation of taxes by the tax authority during tax control as a result of a conspiracy with the taxpayer. It has been concluded about the importance of monitoring the completeness of tax calculation by tax authorities, the need to increase the number of tax audits and abandoning the model of compensating low tax risks for offenders by increasing the tax burden for law-abiding taxpayers.
format	article
author	A. V. Ilin
author_facet	A. V. Ilin
author_sort	A. V. Ilin
title	ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
title_short	ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
title_full	ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
title_fullStr	ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
title_full_unstemmed	ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL
title_sort	about the problem of incomplete calculation of taxes by tax authorities in the course of tax control
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/451b825c1bc04e3a934e907971c52fcf
work_keys_str_mv	AT avilin abouttheproblemofincompletecalculationoftaxesbytaxauthoritiesinthecourseoftaxcontrol
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ABOUT THE PROBLEM OF INCOMPLETE CALCULATION OF TAXES BY TAX AUTHORITIES IN THE COURSE OF TAX CONTROL

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