2015
DOI: 10.5901/mjss.2015.v6n3p732
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Arrangement and Performance of On-Site Tax Auditing in the Russian Federation

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“…Secondly, a decrease in the quantitative composition also accompanies a positive qualitative change in the field checks. Reducing the range of attention of the tax authorities, the legislation places greater emphasis on the dangerous in terms of tax offenses of economic entities (Salmina et al, 2015).…”
Section: Discussionmentioning
confidence: 99%
“…Secondly, a decrease in the quantitative composition also accompanies a positive qualitative change in the field checks. Reducing the range of attention of the tax authorities, the legislation places greater emphasis on the dangerous in terms of tax offenses of economic entities (Salmina et al, 2015).…”
Section: Discussionmentioning
confidence: 99%