Traceability of Goods in the Tax Control System
Journal: Baikal Research Journal
Year: 2022

In the modern conditions of the Russian tax system, the main focus is on improving the system of state tax control, including the formation of a system of tax risks. At the same time, when implementing measures to improve the control carried out by tax authorities, the taxpayers’ expenses associated with this improvement have practically not been investigated. Both in the theory and practice, there are theoretical, methodological and systematic studies of the concept of “tax control”, “types and