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Finance and Credit

19(499) - 2012 May

Actual directions of improvement of state control

Vol. 18, Iss. 19, MAY 2012

Available online: 16 May 2012

Subject Heading: Financial control

JEL Classification:

Каzакоvа N. Doctor of Economic Sciences, professor of department "Accounting and Audit" Russian Economic University named after G.V. Plehanov
axd_audit@mail.ru

Fedchenko E.A. PhD in Economics, assistant professor of department "Accounting, Audit and ADP", Kubansky State University
Fedchenkoea@mail.ru

Belyakova E. Senior lecturer of department "Accounting and audit", Russian Economic University named after G.V. Plehanov
elvira.bi@list.ru

In the article the directions of improvement of the state control, connected with formation and budget use are considered. The regulatory base on a value added tax which acts as one of factors of increase in revenues of the budget and at the same time an indicator of efficiency of functioning of real sector of economy is exposed to the critical analysis.

Keywords: control, budget, performance audit, tax audit, value-added, effectiveness

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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