出版社：Universidade Federal de São Carlos - UFSCar/Sorocaba
摘要：In recent years, there have been changes in the tax legislation of Russia. Constantly changing living conditions, the digitalization of the economy, the introduction of new developments do not allow the tax sector to remain at the same level as yesterday. Improving the environment for the prosperity of entrepreneurship entails not only an improvement in the economic situation, but also risks associated with non-compliance with tax legislation. In this connection, there is a need to strengthen control. The process that has been gaining popularity recently is becoming "compliance", in particular tax. The gradual introduction of tax compliance in Russia is associated with the beginning of the progressive introduction of control into the domestic taxation system.
