Article title: IMPROVEMENT OF THE CAMERAL CHECKS PROCESS IN RUSSIA BASED ON FOREIGN EXPERIENCE

Article author: Kareva Darya Sergeevna, Ismailova Sevinj Mahmud kyzy, Dozhdva Elena Evgenievna

Number of pages: 4

Contact mail: dasha.kareva13@gmail.com, sevka19972@gmail.com, dozhdeva69@mail.ru

Аbout the author:

Annotation:
The article substantiates the need to reform cameral tax control in Russia based on the experience of the United States. The necessity of introducing into the procedure of cameral control the mechanism of requesting all documents confirming the correct determination of tax obligations is determined. The aim of improving the process of desk audits of control is that the new procedure for conducting audits will reduce the likelihood of tax violations