Магистерская диссертация посвящена комплексному исследованию актуальных научных исследований в области внутреннего аудита налоговых органов. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе исследован понятийный аппарат термина "внутренний контроль налоговых органов". Во второй главе проведён анализ и оценка состояния внутреннего аудита налоговых органов по материалам УФНС России по ЯНАО. Третья глава посвящена совершенствованию внутреннего аудита налоговых органов в Российской Федерации. / The master's thesis is devoted to a comprehensive study of relevant scientific research in the field of internal audit of tax authorities.Final qualification work consists of introduction, three chapters, conclusion and list of sources used. In the second chapter conducted an analysis and assessment of the internal audit of the tax authorities based on the Federal Tax Service of Russia for YANAO. The third chapter is devoted to improving the internal audit of tax authorities in the Russian Federation.

The thesis deals with individual  measures of administrative cooperation of tax authorities to combat tax evasion on VAT, which is at present used in European Union. The most common administrative measures may include exchange of information on request or without prior request, electronic database VIES, multilateral controls and decentralized network Eurofisc. The main objective is  summary of individual measures with an emphasis on administrative cooperation and effectiveness evaluation in combating tax evasion. Part of the work is devoted to types of tax evasion and policy instruments which are put into practice  against them in the Czech Republic.

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию контрольной работы налоговых органов. Предметом исследования выступают экономические отношения, возникающие между налогоплательщиками и налоговыми органами в процессе осуществления контрольных мероприятий последними. Основной целью магистерской диссертации является проведение анализа деятельности налогового органа на предмет выявления проблем и разработка мероприятий по повышению эффективности проводимых контрольных мероприятий. В заключении обозначены рекомендации по совершенствованию контрольной работы налоговых органов. / The final qualification work (master's thesis) is devoted to the study of the control work of tax authorities. The subject of the study is the economic relations that arise between taxpayers and tax authorities in the process of implementation of control measures by the latter. The main goal of the master's thesis is to analysis the activities of the tax authority with a view to identifying problems and developing measures to improve the effectiveness of control measures. In conclusion, recommendations for improving the audit work of tax authorities are outlined.

Актуальность темы исследования обусловлена отсутствием комплексного подхода к предотвращению угроз информационной безопасности федеральных органов исполнительной власти и непрерывным ростом объемов обрабатываемой информации в налоговых органах. Методика предотвращения угроз информационной безопасности целесообразна для эксплуатации на практике, и будет способствовать не только рациональному расходу рабочего времени, но и поддержанию состояния информационной безопасности на объекте информатизации. Реализация проекта направлена на усиления контроля информационной безопасности. / The relevance of the research topic is due to the lack of an integrated approach to preventing threats to information security of federal executive authorities and the continuous growth of the volume of processed information in tax authorities. The methodology for preventing threats to information security is appropriate for operation in practice, and will contribute not only to the rational use of working time, but also to maintain the state of information security at the informatization facility. The implementation of the project is aimed at strengthening information security control.

Основной целью магистерской диссертации является совершенствование контрольной работы налоговых органов и разработка практических рекомендаций по повышению качества налогового контроля в Свердловской области на основе проведенного анализа и выявленных проблем. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические и нормативно-правовые основы контрольной деятельности налоговых органов в Российской Федерации. Во второй главе проведён анализ контрольной деятельности налоговых органов на примере Свердловской области. В третьей главе сформулированы рекомендации по совершенствованию контрольной деятельности налоговых органов на примере Свердловской области. / The main purpose of the master's thesis is to improve the control work of tax authorities and develop practical recommendations for improving the quality of tax control in the Sverdlovsk region based on the analysis and identified problems. The final qualifying work consists of an introduction, three chapters, a conclusion and a list of sources used. The first chapter discusses the theoretical and regulatory foundations of the control activities of tax authorities in the Russian Federation. The second chapter analyzes the control activities of tax authorities on the example of the Sverdlovsk region. In the third chapter, recommendations are formulated to improve the control activities of tax authorities on the example of the Sverdlovsk region.

Ingen marknadsföring är väl så god och trovärdig som medarbetare som pratar gott om och förespråkar den egna organisationen? Dessa medarbetare kan ses som ambassadörer för organisationen. Ambassadörskap är något som naturligt växer fram då en individ inom en organisation trivs med organisationens krav och behov och vidare kan sammanfläta dessa med sina egna krav och behov. Skatteverket är en organisation som i mångas öron inte låter speciellt inspirerande, kanske delvis ett resultat av det skattesystem som finns i Sverige, men kanske även på grund av de förhållandevis krångliga regler och processer som många anser dem använda sig av. Med detta i åtanke ämnar vi undersöka hur ambassadörskapet på Skattekontoret i Jönköping ter sig. Vägledande för uppsatsen är frågan: Hur ser ambassadörskapet ut på Skattekontoret i Jönköping i enlighet med de två dimensionerna; individens behov i organisationen i relation till organisationens behov? Vi lyfter fram teorier i två centrala dimensioner som berör organisationens behov samt behoven hos individerna inom denna. Med teorin som utgångspunkt tar vi fram en modell som ämnar åskådliggöra vad ambassadörskap bottnar i. Den metodologiska grunden för denna rapport är av kvalitativ karaktär. Detta står i relation till och tjänar uppsatsens deskriptiva syfte. Inom ramen för den valda metoden genomförs en informantundersökning och sex respondentundersökningar. Resultatet av undersökningens huvudsakliga forskningsfråga visade på en förhållandevis god spridning och flera olika ambassadörskaraktärer på Skatteverket i Jönköping uppenbarade sig. Vidare framkom det bland annat att de anställdas verksamhetssyn inte alltid stod i relation till hur ledningen avsåg att de skulle se på verksamheten. Vi ser att analysmodell på ett bra vis illustrerar vari ett gott ambassadörskap kan bestå. Vidare forskning kan pröva modellens giltighet. / No advertising is as valuable and credible as people who are talking good about and advocate the organization in which they work. These employees can be seen as ambassadors for the organization. Ambassadorship appears and grows naturally when an individual within an organization is satisfied with the organization's requirements and needs and can weave them with their own demands and needs. The tax authority may serve under the rumor of being a grey, bureaucratic and authoritarian organization, perhaps partly a result of the tax system which is in Sweden. Another possible explanation could be the relatively complicated rules and processes that many people believe them to use. With this in mind, we intend to examine how the ambassadorship appears at the tax authority in Jönköping. The main research question which serves as a guideline for this thesis is: How does the ambassadorship appears at the tax authority in Jönköping in accordance with the two dimensions; the needs and demands of the individuals within the organization in relation to the organization's needs and demands? We highlight the theories of two key dimensions that affect the organization's needs on one hand and the needs of the individuals within it on the other hand. In theory as a starting point, we develop a model that illustrates what Ambassador characteristic is rooted in. The methodological basis for this report is of a qualitative nature. This is in relation to and serves the papers descriptive purpose. Within the framework of the method chosen, one informant and six respondent surveys is to be carried out. The results of the thesis main research question showed a relatively good spread and several ambassador characters appeared. Furthermore, it emerged, that the employee's view of the organization not always reflected the managers intended view of the same. We think that our model is a good way to illustrate what good ambassadorship derives from. Further research may strength the validity of the model as well as the results of the thesis.

<p>Ingen marknadsföring är väl så god och trovärdig som medarbetare som pratar gott om och förespråkar den egna organisationen? Dessa medarbetare kan ses som ambassadörer för organisationen. Ambassadörskap är något som naturligt växer fram då en individ inom en organisation trivs med organisationens krav och behov och vidare kan sammanfläta dessa med sina egna krav och behov.</p><p>Skatteverket är en organisation som i mångas öron inte låter speciellt inspirerande, kanske delvis ett resultat av det skattesystem som finns i Sverige, men kanske även på grund av de förhållandevis krångliga regler och processer som många anser dem använda sig av. Med detta i åtanke ämnar vi undersöka hur ambassadörskapet på Skattekontoret i Jönköping ter sig.</p><p>Vägledande för uppsatsen är frågan: Hur ser ambassadörskapet ut på Skattekontoret i Jönköping i enlighet med de två dimensionerna; individens behov i organisationen i relation till organisationens behov?</p><p>Vi lyfter fram teorier i två centrala dimensioner som berör organisationens behov samt behoven hos individerna inom denna. Med teorin som utgångspunkt tar vi fram en modell som ämnar åskådliggöra vad ambassadörskap bottnar i.</p><p>Den metodologiska grunden för denna rapport är av kvalitativ karaktär. Detta står i relation till och tjänar uppsatsens deskriptiva syfte. Inom ramen för den valda metoden genomförs en informantundersökning och sex respondentundersökningar.</p><p>Resultatet av undersökningens huvudsakliga forskningsfråga visade på en förhållandevis god spridning och flera olika ambassadörskaraktärer på Skatteverket i Jönköping uppenbarade sig. Vidare framkom det bland annat att de anställdas verksamhetssyn inte alltid stod i relation till hur ledningen avsåg att de skulle se på verksamheten.</p><p>Vi ser att analysmodell på ett bra vis illustrerar vari ett gott ambassadörskap kan bestå. Vidare forskning kan pröva modellens giltighet.</p> / <p>No advertising is as valuable and credible as people who are talking good about and advocate the organization in which they work. These employees can be seen as ambassadors for the organization. Ambassadorship appears and grows naturally when an individual within an organization is satisfied with the organization's requirements and needs and can weave them with their own demands and needs.</p><p>The tax authority may serve under the rumor of being a grey, bureaucratic and authoritarian organization, perhaps partly a result of the tax system which is in Sweden. Another possible explanation could be the relatively complicated rules and processes that many people believe them to use. With this in mind, we intend to examine how the ambassadorship appears at the tax authority in Jönköping.</p><p>The main research question which serves as a guideline for this thesis is: How does the ambassadorship appears at the tax authority in Jönköping in accordance with the two dimensions; the needs and demands of the individuals within the organization in relation to the organization's needs and demands?</p><p>We highlight the theories of two key dimensions that affect the organization's needs on one hand and the needs of the individuals within it on the other hand. In theory as a starting point, we develop a model that illustrates what Ambassador characteristic is rooted in.</p><p>The methodological basis for this report is of a qualitative nature. This is in relation to and serves the papers descriptive purpose. Within the framework of the method chosen, one informant and six respondent surveys is to be carried out.</p><p>The results of the thesis main research question showed a relatively good spread and several ambassador characters appeared. Furthermore, it emerged, that the employee's view of the organization not always reflected the managers intended view of the same.</p><p>We think that our model is a good way to illustrate what good ambassadorship derives from. Further research may strength the validity of the model as well as the results of the thesis.</p>

La récurrence du déficit public en Guinée et la difficulté subséquente de financer les services publics, exigent que des ressources financières soient davantage identifiées pour y pallier. Parmi les moyens de résorption du déficit, l'impôt, du fait de sa faible participation budgétaire (17% contre 20% du PIB dans les pays de la sous-région Ouest-africaine) constitue une des recettes publiques dont le rendement doit être substantiellement amélioré. L'atteinte d'un tel objectif requiert d'abord que nous réformions la politique fiscale  : outre la mise en exergue des accords commerciaux dont les implications fiscales et douanières amenuisent les recettes budgétaires, et les dépenses fiscales consécutives aux politiques d'attraction des investissements étrangers, il importe de proposer des stratégies d'amélioration du rendement fiscal, lesquelles consistent à réformer d'une part la fiscalité intérieure et d'autre part, à renforcer la coopération fiscale internationale en vue de mieux lutter contre la fraude et l'évasion fiscales. Il importe ensuite que nous nous intéressions aux rapports entre l'administration des impôts et le contribuable. Il s'agit notamment d'identifier les raisons du manque de civisme du contribuable guinéen. Celles-ci se résument à une propension de l'administration financière publique, dotée d'importants pouvoirs, à renflouer les caisses publiques face à des contribuables qui ne bénéficient que de faibles garanties juridiques, et à une profonde méfiance de ces derniers quant à la bonne gestion de l'impôt acquitté, ce qui nécessite des mesures extra-fiscales garantissant l'efficacité et l'efficience des ressources publiques, donc fiscales. / The recurrence of the public deficit in Guinea and the subsequent difficulty of financing public services, requires that more financial resources are identified to address them. Among the means of reducing the deficit, tax, due to its low budget participation (17% against 20% of GDP in the countries of the West African sub-region) is a government revenue whose performance must be substantially improved.Achieving this goal requires first that we reform the tax policy : In addition to highlighting commercial agreements including tax and customs implications dwindling budget revenues, and tax expenditures resulting from the policy of attraction of foreign investments, it is important to improve the tax efficiency strategies, which consist firstly to reform domestic taxation and secondly, to strengthen international tax cooperation to improve the fight against fraud and tax evasion. It is then important that we pay attention in the relationship between the tax administration and the taxpayer. These include identifying the reasons for the lack of civism of the Guinean taxpayer. They boil down to a propensity of public financial administration, with significant powers, to bail out public funds facing taxpayers benefiting from weak legal guarantees, and a deep mistrust of the latter in the good management of the tax-paid, which requires measures extra-fis which requires criminal measures to ensure the effectiveness and the efficiency of public resources, thus taxThey boil down to a propensity of public financial administration, with significant powers, to replenish public funds facing taxpayers who receive only weak legal safeguards and a deep distrust of the latter on the good management of the tax paid, which requires extra tax measures to guarantee the effectiveness and efficiency of public resources, thus tax.

Выпускная квалификационная работа (магистерская диссертация) посвящена анализу эффективности контрольной деятельности налоговых органов. Необходимость научного исследования заключается в определении путей совершенствования контрольной работы налоговых органов и разработке практических рекомендаций по повышению качества налогового контроля и администрирования. Актуальность работы обусловлена тем, что создание прочной финансовой системы государства невозможно без создания эффективной системы налогового контроля, призванной обеспечить финансовые интересы государства с одновременным соблюдением прав налогоплательщиков. / Final qualification work (master thesis) is devoted to the analysis of efficiency of control activity of tax authorities. The need for research lies in determining ways of improving the control of tax bodies and the development of practical recommendations for improving the quality of tax control and administration. The relevance of the work due to the fact that the creation of a solid financial system of the state is impossible without creation of effective system of fiscal control designed to ensure the financial interests of the States with the simultaneous observance of the rights of taxpayers.

Graduation qualification work (master's thesis) is devoted to the study of the effectiveness of the control activities of tax authorities through the organization of cameral tax audits. The subject of the research is the economic relations arising in the process of evaluating the effectiveness of cameral tax audits on the example of the inter-district tax inspection of Russia No. 24 in the Sverdlovsk region. The purpose of the research is to study the theoretical positions and develop practical recommendations for improving the effectiveness of tax control. During the writing of the thesis: the basic concepts characterizing tax administration as part of the tax policy of the state are given, the mechanism for improving the control activities of tax authorities is reviewed, the problems of organizing control activities are identified, ways to solve them are proposed, and the economic efficiency of the measures proposed by the author is calculated. / Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию вопросов эффективности контрольной деятельности налоговых органов через организацию камеральных налоговых проверок. Предметом исследования выступают экономические отношения, возникающие в процессе оценки результативности камеральных налоговых проверок на примере межрайонной ИФНС России №24 по Свердловской области. Целью исследовательской работы является изучение теоретических положений и разработка практических рекомендаций по повышению результативности налогового контроля. В ходе написания диссертационной работы: даны основные понятия, характеризующие налоговое администрирование как часть налоговой политики государства, рассмотрен механизм совершенствования контрольной деятельности налоговых органов, выявлены проблемы организации контрольной деятельности, предложены пути их решения и рассчитана экономическая эффективность предложенных автором мероприятий.