UK REVENUE SERVICE BEST PRACTICES FOR FIGHTING TAX EVASION
Journal: AUDITOR
Volume 7 № 6
, 2021
Rubrics: FOREIGN EXPERIENCE
Authors:
1.
Institute of Social Sciences, the Russian Presidential Academy of National Economy and Public Administration
(Department of State Management and Public Policy, Associate Professor)
2.
Plekhanov Russian University of Economics
(Department of Industrial Economics, Associate Professor)
Type:
Article
Pages:
from 41
to 45
Status:
Published
Received:
22.07.2021
Accepted:
27.07.2021
Published:
27.07.2021
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian
Keywords:
economic security, foreign experience, tax service, tax evasion
Abstract (English):
Th e authors analyze the UK experience of the tax service, the tools used to combat tax evasion, and some of the trends that have been identifi ed. In particular, the role of specialized computer systems and social networks is noted as one of the main sources for fi nding the necessary information. Attention is also drawn to the tightening of the policy of the tax department and legislation in the fi eld of combating tax crimes.
Th e authors analyze the UK experience of the tax service, the tools used to combat tax evasion, and some of the trends that have been identifi ed. In particular, the role of specialized computer systems and social networks is noted as one of the main sources for fi nding the necessary information. Attention is also drawn to the tightening of the policy of the tax department and legislation in the fi eld of combating tax crimes.
Keywords:
economic security, foreign experience, tax service, tax evasion
economic security, foreign experience, tax service, tax evasion
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