Pre-Verification Analysis as a Form of Tax Control

For master's thesis on "Pre-audit analysis as a form of tax control." The work consists of a beginning, a conclusion and a bibliography. The introduction reveals the relevance of the chosen topic, describes the goals and objectives of the work. The aim of the thesis is to research and study the theoretical foundations of pre-verification analysis procedures, as well as pre-verification analysis procedures, identify problems in the implementation of pre-verification analysis, and identify ways to improve pre-verification analysis. The following tasks were set: 1. To study what constitutes tax control in the Russian Federation. 2. Describe the types of tax control. 3. Determine the theoretical essence of the pre-check analysis. 4. Consider the procedure for conducting pre-verification analysis. 5. Develop proposals for improvement in terms of legislative regulation of pre-verification analysis procedures In the first basis, the chapter is theoretical and legal tax control. The definitions of the concept of tax control have been studied. The types of tax control are characterized. The goals of the pre-verification analysis are determined, and statistical data are provided for the results of the control activities of the tax authorities. The second chapter is devoted to consideration of the stages of pre-verification analysis in the process of tax control. The software is described in detail for the primary use of risky operations and taxpayers. Internal and external sources of information for tax control have been investigated. The documentary registration of the results of the pre-check analysis is considered. The third chapter outlines the prospects for improving the pre-audit analysis in the tax control system. Attached to them, the concept of "pre-verification analysis" as a form of tax control, as well as in the form of a conciliation procedure. The second proposal includes the obligation of the tax authorities to the taxpayer of the results of the pre-audit analysis. The need to increase the criteria for assessing the risks of a taxpayer was also considered for the qualitative selection of unscrupulous taxpayers. In the conclusion, the work done is summarized and conclusions are formulated.