Final qualifying work (master's thesis) is devoted to the study of the organization of control activities of the Federal Tax Service for the calculation and payment of value added tax. The subject of the work is financial relations arising between the tax authority and economic entities regarding the organization of the control activities of the Federal Tax Service of Russia in the process of calculating and paying VAT. The purpose of the thesis is based on a study of the theoretical principles on tax control over the calculation and payment of VAT, an analysis of the effectiveness of control measures conducted by the FTS of Russia, to identify problems in the organization of the tax inspectorate’s activities on the calculation and payment of VAT and develop recommendations for solving them. On the basis of the study, directions were developed for improving the control activities of the tax authorities in terms of calculating and paying VAT.
|Date of Award||2018|
|Supervisor||Мария Михайловна Шадурская (Supervisor)|
Контроль ФНС за правильным исчислением и взиманием налога на добавленную стоимость: магистерская диссертация
Асланян, А. Ю. (Author). 2018
Student thesis: Master's Thesis