title: ÐÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÐºÐ°Ð¼ÐµÑÐ°Ð»ÑÐ½ÑÑ Ð¿ÑÐ¾Ð²ÐµÑÐ¾Ðº
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
Creators: name: ÐÑÐµÑÐµÐ´ÑÐºÐ¾, ÐÐ»ÐµÐ½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2018
Subjects: ÐºÐ°Ð¼ÐµÑÐ°Ð»ÑÐ½ÑÐµ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸
Ð½Ð°Ð»Ð¾Ð³Ð¸
Ð¿Ð»Ð°ÑÐµÐ¶Ð¸
ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð¿ÑÐ¾Ð²ÐµÑÐ¾Ðº
Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ðµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾

description: Ð¦ÐµÐ»Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ â ÐÐ±ÑÐµÐºÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ - Ð¿ÑÐ°Ð²Ð¾Ð¾ÑÐ½Ð¾ÑÐµÐ½Ð¸Ñ, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð²Ð¾Ð·Ð½Ð¸ÐºÐ°ÑÑ Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð½Ð¾Ð² Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¿Ð»Ð°ÑÐµÐ»ÑÑÐ¸ÐºÐ°Ð¼Ð¸ Ð² Ð¿ÑÐ¾ÑÐµÑÑÐµ Ð¾ÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ñ ÐºÐ°Ð¼ÐµÑÐ°Ð»ÑÐ½Ð¾Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ¸. Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÐºÐ¾Ð½ÑÑÐ¾Ð»ÑÐ½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ Ð¤ÐµÐ´ÐµÑÐ°Ð»ÑÐ½Ð¾Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ ÑÐ»ÑÐ¶Ð±Ñ Ð¿Ð¾ Ð³. ÐÐ¾ÑÐºÐ²Ðµ (Ð£Ð¤ÐÐ¡ Ð Ð¾ÑÑÐ¸Ð¸ Ð¿Ð¾ Ð³. ÐÐ¾ÑÐºÐ²Ðµ), Ð² ÑÐ°ÑÑÐ¸ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ ÐºÐ°Ð¼ÐµÑÐ°Ð»ÑÐ½ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¿ÑÐ¾Ð²ÐµÑÐ¾Ðº Ð¾ÑÐ½Ð¾Ð²ÑÐ²Ð°ÑÑÑ Ð½Ð° Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÐ¹ÑÑÐ²ÑÑÑÐµÐ¹ Ð¿ÑÐ°ÐºÑÐ¸ÐºÐ¸.
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description: The object of research is the legal relations that arise between tax authorities and taxpayers in the process of conducting a cameral tax audit.
The purpose of the final qualifying work is to develop recommendations for improving the control activities of the Federal Tax Service Administration for the city of Moscow, in terms of conducting off-site tax audits based on an analysis of current practice.
The theory of tax administration and its dependence on the peculiarities of desk audits were considered.
The calculation of the effectiveness of cameral tax audits.
Based on the analysis, the current state and problems of conducting desk audits were determined using the example of the Federal Tax Service of Russia in Moscow.
Were considered the difficulties of conducting a desk tax audit on income tax.
The implementation of a risk-based approach in the activities of the Administration of the Federal Tax Service of Russia in Moscow will lead to an increase in the efficiency of conducting desk audits.