ANALYSIS OF ACTIVITIES AND RESULTS OF DESK TAX AUDITS OF THE FEDERAL TAX SERVICE OF RUSSIA IN THE REPUBLIC OF BASHKORTOSTAN

Issue № 2, 2024, article № 14, pages 141-147

Language: Russian

Original language title: АНАЛИЗ ДЕЯТЕЛЬНОСТИ И РЕЗУЛЬТАТОВ КАМЕРАЛЬНЫХ НАЛОГОВЫХ ПРОВЕРОК УФНС РОССИИ ПО РЕСПУБЛИКЕ БАШКОРТОСТАН

Keywords: DESK AUDIT, TAX AUDIT, TAXES, TAX RETURN, PAYMENTS

Abstract: A desk audit has two main features. First, it is a means of verifying the accuracy and completeness of tax returns, and second, it is the most important means of selecting taxpayers for an on-site audit. The organization of a desk audit is understood as an operational structure that regulates the procedure for determining the program and elements of control, as well as the planning, sequence, frequency and duration of each stage of the audit.

Authors: Nigmatullina Gulnara Rashitovna, Gusmanov Rasul Uzbekovich, Isaev Наиль Maratovich, Sharipov Artur Rimovich, Ten Anatolii Dmitrievich