Organization and methodology of tax audits. Tutorial. Novoselov K.V., Smirnova E.E., Lawyantova A.S.

The theoretical provisions of tax control, the organization of the tax control process in the Russian Federation, the procedure for conducting desk and outgoing tax audits, and the methods of conducting tax audits on the main taxes are considered. The criteria for tax risks, as well as the mechanism for selecting objects for tax control and the procedure for conducting a pre -personnel analysis of taxpayers are considered. The foundations of bringing persons to tax, administrative and criminal liability are set out.

corresponds to the Federal State Educational Standard in the latest generation.

for students of undergraduate and graduate students, teachers of economic and tax disciplines. << /p>