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HORIZONTAL MONITORING AS A FORM OF TAX CONTROL
Abstract
The main purpose of the tax authorities is to get the highest possible positive and financial performance, while minimizing the costs and resources. Procedure extended information interaction (the horizontal monitoring) applied exacerbated in some foreign countries. The purpose of the application of horizontal monitoring is to create an effective budget system of tax administration. Horizontal monitoring is necessary to expand the boundaries of interaction with taxpayers. And also to predict possible tax risks. Horizontal monitoring - is the realization of the tax authority procedures for tracking and analysis of tax risks of financial and business transactions carried out and planned by large taxpayers. The main goal of the horizontal monitoring - the creation of partnerships with the major tax authorities by taxpayers. Such cooperation is necessary for compliance with the tax laws of the Russian Federation. Horizontal monitoring changes method for tax control. This softens the obligation of the taxpayer to the state. Horizontal monitoring minimizes the number of violations of tax laws. So, horizontal monitoring, improves the quality of the activities of tax authorities for the implementation of tax control. It creates a perfect system of taxation. It reduces the costs and resources for the activities of tax control.
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