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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

Problems of organization of tax control of individual entrepreneurs

E.M.Kot, k.e.n., dotsent kafedry buhgalterskogo ucheta i audita Uralskogo GAU, O.E. Terehova, k.e.n., dotsent kafedry buhgalterskogo ucheta i audita Uralskogo GAU, L.V. Saburova, starshiy prepodavatel kafedry buhgalterskogo ucheta i audita Uralskogo GAU

The organization of the tax of individual entrepreneurs is different from the checks carried out by legal entities. First of all, this is due to the status that this person has, since first of all an individual entrepreneur is an individual and only after appropriate registration is recognized as a merchant. This fact indicates that tax audits of this category of taxpayers have their own characteristics. it is necessary to properly organize the tax control of such persons. The article deals with the distinctive features and problems of checking the tax control of individual entrepreneurs.

References

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