TY JOUR TI Tax planning and tax audit as the main elements of tax compliance KW tax compliance KW compliance control KW tax planning KW tax audit KW tax compliance plan JO BULLETIN OF THE MOSCOW UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF RUSSIA AU Staroverova, O.V. PY 2023 IS 0 PB Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot