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Scientific notes of the Russian academy of entrepreneurship

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Improvement of interaction of tax authorities and financial structures for the purpose of strengthening of tax control

Abstract

In the article problems of introduction and implementation of the international standards and procedures urged to increase transparency of financial operations for ensuring automatic exchange of information, increase of efficiency and decrease in zones of risk in the sphere of tax control are considered. Some conditions of successful interaction of tax authorities and financial institutions for ensuring uniform approaches to identification of clients and taxpayers are offered.

About the Author

R. R. Arabov
Russian academy of entrepreneurship
Russian Federation


References

1. Centre for Tax Policy and Administration Forum on Tax Administration Information Note - General Administrative Principles: Corporate Governance and Tax Risk Management. - Paris: OECD, July 2009.

2. Freedman J., Loomer G., Vella J., «Corporate Tax Risk and Tax Avoidance: New Approaches», 1 British Tax Review (2009). - P. 74.

3. OECD Policy Brief, Reforming Corporate Income Tax, Paris: OECD, 2008.

4. The Public Company Accounting Reform and Investor Protection Act (Sarbanes - Oxley) of 2002 (Pub L. 107-204, 116 Stat. 745).

5. Owens J. «Good Corporate Governance: The Tax Dimension», in: W. Schon (ed.), Tax and Corporate Governance, Munich: Springer, 2008.

6. Netherland Tax and Customs Administrations Co-ordination group on the treatment of very large businesses, Tax Control Framework, March 2008.

7. Федеральный Закон от 21 декабря 2013 года № 353-Φ3 «О потребительском кредите (займе)» // СЗ РФ от 23 декабря 2013 года № 51 ст. 6673.


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For citations:


Arabov R.R. Improvement of interaction of tax authorities and financial structures for the purpose of strengthening of tax control. Scientific notes of the Russian academy of entrepreneurship. 2015;(42):8-13. (In Russ.)

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ISSN 2073-6258 (Print)