title: ÐÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ Ð·Ð½Ð°Ð½Ð¸Ð¹ Ð¿ÑÐ¸ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¸Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÑ Ð¿ÑÐ°Ð²Ð¾Ð½Ð°ÑÑÑÐµÐ½Ð¸Ð¹
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° ÑÐ¿ÐµÑÐ¸Ð°Ð»Ð¸ÑÑÐ°
titleType: Subtitle
title: The use of special economic knowledge in the identification of tax offenses
Creators: name: ÐÑÐ¾ÐºÐ¾Ð¿Ð¾Ð²Ð¸Ñ, ÐÐ°Ñ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: 2024
Subjects: ÑÐ¿ÐµÑÐ¸Ð°Ð»ÑÐ½ÑÐµ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ðµ Ð·Ð½Ð°Ð½Ð¸Ñ
ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÐºÐ°Ð¼ÐµÑÐ°Ð»ÑÐ½Ð°Ñ Ð¿ÑÐ¾Ð²ÐµÑÐºÐ°
ÑÐºÑÐ¿ÐµÑÑÐ¸Ð·Ð°
Ð´ÐµÐºÐ»Ð°ÑÐ°ÑÐ¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐµ Ð½Ð°ÑÑÑÐµÐ½Ð¸Ñ
special economic knowledge
control
desk check
examination
declaration
tax violations

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description: The purpose of the work is to develop proposals to improve methodological support in the identification of tax offenses during desk inspections using special economic knowledge and ways to improve the efficiency of departments engaged in desk inspections. The following tasks were solved: - to consider the essence of tax offenses and the role of tax control in identifying tax offenses at the present stage; - to classify tax offenses detected by the department of desk inspections using special economic knowledge; - to clarify the procedure for the production of measures related to the identification of tax offenses in the framework of desk inspections; - as a result of the in-house inspection, disclose the procedure for conducting and documenting the results of in-house inspections; - to identify problems with the use of special economic knowledge in the identification of tax offenses during desk inspections; - on the basis of the identified problems, to make recommendations on improving methodological support in the identification of tax offenses during desk inspections using special economic knowledge; - to analyze the performance evaluation indicators of the desk inspections department and make recommendations on improving the efficiency of the departments engaged in desk inspections. The work was written using MS Office information products (Word, Excel). Recommendations have been developed to improve methodological support in the identification of tax offenses during desk inspections using special economic knowledge.