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Efremova T.A. On-site tax inspections: the current practice and prospects of development

Published in journal "Taxes and Taxation", 2015-4 in rubric "ORGANIZATION AND METHODS OF TAX CONTROL", pages 312-318.

Resume: Tax control provides timely and complete flow of tax revenues in the budget of the Russian Federation. One of the most effective forms of tax control is on-site tax inspections, as many violations in the sphere of tax collection can be detected only in the course of their implementation. However, such inspections require careful selection of taxpayers. The aim of the article is to analyze the current practice of on-site tax inspections and to outline possible measures for planning, organizing and realization of such inspections. The author uses the methods of analysis and synthesis, scientific abstraction, comparison, generalization and other scientific methods. The article analyzes results of on-site tax inspections held by Russian tax authorities and reveals several peculiarities of the methods of a test inspection that are based on a qualitative choice of the subject of such an inspection. The author gives proof of reasonability of application of modern information technologies in the process of organization and carrying out of such inspections.

Keywords: tax risk, planning, tax payer, pre-verification analysis, tax control, tax authority, on-side tax inspection, automation, effectiveness, tax violation

DOI: 10.7256/1812-8688.2015.4.14287

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