Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Role of Tax Control in Economic and Financial Crisis
Available online: 17 September 2009 Subject Heading: The tax control JEL Classification:
This article briefly describes stages of tax system development in the last decade of the XX century – first decade of the XXI century, in particular, at present time when negative trends in budgetary recharge from taxes predetermine the growing role of tax control in economic and financial crisis. The statistical data show that while the volume of tax payments from legal entities reduces, fiscal charges from individuals are rather stable. Therefore, a conclusion was made on the need to improve tax control over the above category. Keywords: tax, system, finance, crisis, tax, liability, control |
ISSN 2311-8709 (Online)
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