Tax administration and control

Actual issues of the development of the tax administration system are considered, a special place is assigned to the service-analytical function in the work of the tax authorities. A new ideology of tax control is shown, its role is disclosed in the tax administration system. The uniqueness of the publication lies in the presentation of the theoretical and practical foundations of tax administration and control by types of taxes, by types of special tax regimes, as well as the features of tax administration of individual subjects of tax relations (consolidated groups of taxpayers, foreign organizations, etc) The issues are considered - tax control of the use of transfer prices in order to erode the tax base at the international level. A special place is given to the problems of tax evasion and counteraction methods by tax authorities.
For students of students in master"s programs in the areas of training "Economics", "Finance and Credit", as well as for scientific and pedagogical workers of universities, employees of tax authorities and business entities