Nizhniy Novgorod, Nizhny Novgorod, Russian Federation
Nizhny Novgorod, Russian Federation
The article is devoted to the study of the peculiarities of conducting an on-site tax audit with the participation of police officers. Based on the analysis of statistical data, examples from judicial practice, the authors substantiate the need to improve the rules governing the procedure for the participation of police officers in conducting an on-site tax audit.
tax control, on-site tax audit, efficiency, tax, motivated inquiry
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