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THE CONCEPT OF IMPROVING THE EFFECTIVENESS OF TAX CONTROL OVER THE APPLICATION OF ORPORATE INCOME TAX PREFENERCES

Avdeeva V. M.  (postgraduate student of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis of the Financial University under the Government of the Russian Federation (Financial University), Moscow )

The article presents the results of the study of the issue of the tax control tools for the application of preferences for corporate income tax. The concept of increasing the effectiveness of tax control presented in the article includes two interrelated structural areas: the development of analytical tools at the micro level and the improvement of the assessment of the effectiveness of tax preferences at the macro level. The expected result of the proposed control measures is to reduce violations of the law in terms of the application of tax preferences and increase the effectiveness of their application to achieve socio-economic goals.

Keywords:tax control, tax preferences, multi-level nature of tax control, principles of tax control, risk analysis, risk assessment criteria, performance assessment
 

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Citation link:
Avdeeva V. M. THE CONCEPT OF IMPROVING THE EFFECTIVENESS OF TAX CONTROL OVER THE APPLICATION OF ORPORATE INCOME TAX PREFENERCES // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2025. -№05. -С. 6-9 DOI 10.37882/2223-2974.2025.05.01
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