title: ÐÑÑÐ¸ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸
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
title: Ways to improve the efficiency of tax control in the Russian Federation
Creators: name: ÐÐ¾Ð¿Ð¾Ð²Ð¸Ñ, Ð¡Ð²ÐµÑÐ»Ð°Ð½Ð°
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: 2019
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ Ð¾ÑÐ³Ð°Ð½Ñ
Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ðµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÐºÐ¾Ð´ÐµÐºÑ
ÑÐ¸ÑÐ¼Ñ-Ð¾Ð´Ð½Ð¾Ð´Ð½ÐµÐ²ÐºÐ¸
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ Ð´ÐµÐ¿Ð¾Ð·Ð¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¸
Ð½ÐµÐ¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½Ð°Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð°Ñ Ð²ÑÐ³Ð¾Ð´Ð°

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸, Ð¾ÑÑÑÐµÑÑÐ²Ð»ÑÐµÐ¼ÑÐ¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¼Ð¸ Ð¾ÑÐ³Ð°Ð½Ð°Ð¼Ð¸. ÐÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÐ¸ ÑÐ³Ð»ÑÐ±Ð»ÐµÐ½Ð½Ð¾Ð³Ð¾ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° Ð´ÐµÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾ÑÑÐ¸ ÑÑÑÐµÑÑÐ²ÑÑÑÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð¿Ð¾Ð¸ÑÐºÐ° ÑÑÐµÐ´ÑÑÐ² Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÐµÐ³Ð¾ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸. Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð Ð¤. 
ÐÑÐ½Ð¾Ð²Ð½ÑÐµ Ð·Ð°Ð´Ð°ÑÐ¸ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ:
- ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° ÑÐµÐ¾ÑÐµÑÐ¸ÐºÐ¾-Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² Ð¸ Ð¿Ð¾Ð´ÑÐ¾Ð´Ð¾Ð² ÑÑÐ°Ð½Ð¾Ð²Ð»ÐµÐ½Ð¸Ñ Ð¸ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð Ð¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ Ð¤ÐµÐ´ÐµÑÐ°ÑÐ¸Ð¸;
- Ð´Ð°ÑÑ Ð¾ÑÐµÐ½ÐºÑ Ð¿Ð¾ÑÑÑÐ¿Ð»ÐµÐ½Ð¸Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð´Ð¾ÑÐ¾Ð´Ð¾Ð² Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°ÑÑ ÑÐ°Ð±Ð¾ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð² Ð¿Ð¾ Ð¼Ð¾Ð±Ð¸Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð² Ð¸ ÑÐ±Ð¾ÑÐ¾Ð² Ð² Ð±ÑÐ´Ð¶ÐµÑÐ½ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ Ð Ð¤ Ð·Ð° 2017 - 2018 Ð³Ð³.; 
- ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°ÑÑ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¼ÐµÑ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² Ð Ð¤.
Ð ÑÐ°Ð±Ð¾ÑÐµ Ð±ÑÐ»Ð° Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð° Ð¾ÑÐµÐ½ÐºÐ° Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¾ÑÐ³Ð°Ð½Ð¾Ð² Ð Ð¤ Ð¿Ð¾ Ð²ÑÐ¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ñ ÑÐ¸ÑÐºÐ°Ð»ÑÐ½Ð¾Ð¹ ÑÑÐ½ÐºÑÐ¸Ð¸, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¸ ÑÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ñ Ð¼ÐµÑÐ¾Ð´Ð¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð¸Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð¿Ð»Ð°ÑÐµÐ»ÑÑÐ¸ÐºÐ°Ð¼Ð¸ Ð½ÐµÐ¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½Ð¾Ð¹ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð¹ Ð²ÑÐ³Ð¾Ð´Ñ. ÐÐ° Ð¾ÑÐ½Ð¾Ð²Ðµ Ð¿Ð¾Ð»ÑÑÐµÐ½Ð½ÑÑ Ð´Ð°Ð½Ð½ÑÑ Ð±ÑÐ» ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½ ÐºÐ¾Ð¼Ð¿Ð»ÐµÐºÑ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð¼ÐµÑ Ð¿Ð¾ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ñ ÑÐ¸ÑÐºÐ¾Ð² ÑÐµÐ³Ð¸ÑÑÑÐ°ÑÐ¸Ð¹ ÑÐ¸ÑÐ¼-Ð¾Ð´Ð½Ð¾Ð´Ð½ÐµÐ²Ð¾Ðº. Ð Ð¸Ð¼ÐµÐ½Ð½Ð¾, Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¾ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ Ð´ÐµÐ¿Ð¾Ð·Ð¸Ñ Ð´Ð»Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¹, Ð¸ÑÑÐ¾Ð´Ñ Ð¸Ð· Ð¾Ð¿ÑÑÐ° Ð±Ð¾ÑÑÐ±Ñ Ñ ÑÐ¸ÐºÑÐ¸Ð²Ð½ÑÐ¼Ð¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸ÑÐ¼Ð¸ Ð² ÐÐ²ÑÑÑÐ°Ð»Ð¸Ð¸, Ð³Ð´Ðµ Ð²Ð²ÐµÐ´ÐµÐ½ Ð³Ð°ÑÐ°Ð½ÑÐ¸Ð¹Ð½ÑÐ¹ Ð´ÐµÐ¿Ð¾Ð·Ð¸Ñ. ÐÑÑÑÐµÑÑÐ²Ð»ÐµÐ½Ð¸Ñ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹, ÐºÐ¾ÑÐ¾ÑÑÐµ Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÐ½Ñ Ð² ÑÐ°Ð±Ð¾ÑÐµ, Ð´Ð°Ð´ÑÑ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÑ ÑÐ¾Ð·Ð´Ð°ÑÑ Ð±Ð¾Ð»ÐµÐµ ÑÑÑÐµÐºÑÐ¸Ð²Ð½ÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ ÑÐ¸ÑÑÐµÐ¼Ñ, Ð¿Ð¾Ð²ÑÑÐ¸ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð¸ Ð¼Ð¾Ð³ÑÑ Ð±ÑÑÑ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¼Ð¸ Ð¾ÑÐ³Ð°Ð½Ð°Ð¼Ð¸, Ð¿Ð¾ÑÐ»Ðµ Ð²Ð½ÐµÑÐµÐ½Ð¸Ñ ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²ÑÑÑÐ¸Ñ Ð¸Ð·Ð¼ÐµÐ½ÐµÐ½Ð¸Ð¹ Ð² Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾.
description: The object of the study is the tax control in the Russian Federation carried out by tax authorities. The relevance of the final qualifying work is the need for in-depth analysis of the effectiveness of existing methods of tax control and the search for means of improving its effectiveness.
The purpose of the final qualifying work is to develop recommendations for improving the efficiency of tax control in the Russian Federation.
The main tasks of the final qualifying work:
- characteristics of theoretical and practical methods and approaches to the formation and development of tax control in the Russian Federation;
- Assess the revenue of tax revenues and analyze the work of tax authorities on the mobilization of taxes and fees in the budget system of the Russian Federation for 2017-2018;
- To develop a set of organizational and economic measures to increase the efficiency of tax control in the Russian Federation.
The work assessed the activities of the tax authorities of the Russian Federation to perform the fiscal function, and also reviewed and improved the methodological aspects of identifying taxpayers of unjustified tax benefit.
Based on the data obtained, a complex of organizational and economic measures was developed to reduce the risks of registration of one-day firms. Namely, it was proposed to use a tax deposit for organizations, based on the experience of dealing with fictitious companies in Australia, where a security deposit was introduced.
The implementation of measures that are given in the work, will provide an opportunity to create a more efficient tax system, improve the efficiency of tax control and can be used by tax authorities, after making appropriate changes in legislation.