No 1 (13): 7.

Jurisprudence

 2019

Scientific article

UDK 336
pdf-version

Anzhelika S. Nikitina
baccalaureate, Petrozavodsk State University
(Lomonosov, 65),
super.asn2012@yandex.ru
Ksenia A. Olyushkina
baccalaureate, Petrozavodsk State University
(Lomonosov, 65),
olyushkina_ksenia@mail.ru

Features of the use of online cashiers in the Russian Federation

Scientific adviser:
Fedortsova V.А.
Reviewer:
Nikolay Vladimirivich Levkin
Paper submitted on: 02/08/2019;
Accepted on: 03/14/2019;
 Abstract. The article describes the use of online cash registers in the Russian Federation. The regulatory and legal framework has been developed, the judicial practice of violations in this area has been studied, statistics on the results of tax audits in the Republic of Karelia have been analyzed, and the work of the tax authorities has been assessed. The study resulted in conclusions on the effectiveness of using online cash desks in Russia, and proposed solutions to improve tax control.
Keywords: cash register equipment, online ticket office, tax control, tax authorities, tax checks.

For citation: Nikitina, A. S., Olyushkina, K. A. Features of the use of online cashiers in the Russian Federation. StudArctic forum. 2019, 1 (13): 7.

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