Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax control: essence of "controlled object – tax payer" approach
Available online: 17 September 2009 Subject Heading: The tax control JEL Classification:
This article addresses differentiation of individual tax payers in categories, types of their income. Tax reporting and other data which form the information base for tax control of individuals were analyzed. A new approach to methodological support of tax control, aimed at improving methods of individual tax control based on "controlled object – tax payer" model is suggested as opposed to traditional model of "controlled object – tax" tax control. Keywords: individual tax payers, types of personal income, "controlled object – tax payer" information model |
ISSN 2311-8709 (Online)
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