TAX PLANNING AND TAX AUDIT AS THE MAIN ELEMENTS OF TAX COMPLIANCE
Rubrics: ECONOMIC SCIENCES
Authors:
1.
Plekhanov Russian University of Economics
Type:
Article
Pages:
from 279
to 282
Status:
Published
Received:
27.04.2023
Accepted:
10.08.2023
Published:
27.10.2023
Subject area:
UDC 33
Language:
Russian
Keywords:
tax compliance, compliance control, tax planning, tax audit, tax compliance plan
Abstract:
The main elements of tax compliance are covered. The activities of compliance controllers, tax authorities and experts in competition law are considered in detail; the possibilities of tax planning and tax audit are determined. The issues of the tax compliance plan are touched upon, which makes it possible to inform employees of the organization about changes in legislation in a timely manner, conduct an audit of financial statements and tax-related documentation, and train employees in the correct accounting and calculation of taxes.
The main elements of tax compliance are covered. The activities of compliance controllers, tax authorities and experts in competition law are considered in detail; the possibilities of tax planning and tax audit are determined. The issues of the tax compliance plan are touched upon, which makes it possible to inform employees of the organization about changes in legislation in a timely manner, conduct an audit of financial statements and tax-related documentation, and train employees in the correct accounting and calculation of taxes.
Keywords:
tax compliance, compliance control, tax planning, tax audit, tax compliance plan
tax compliance, compliance control, tax planning, tax audit, tax compliance plan
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