Finance and Credit

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
LCCN Permalink
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

Finance and Credit

25(361) – 2009 July

Tax control: essence of "controlled object – tax payer" approach

Vol. 15, Iss. 25, JULY 2009

Available online: 17 September 2009

Subject Heading: The tax control

JEL Classification:

Edronova V.N. PhD, professor, Nizhni Novgorod State University named after N.I. Lobachevsky
v.n.edronova@mail.ru

Telegus A.V. Russian Interregional Inspectorate of the Federal Tax Service in the Volga Federal District, Class 2 Russian Civil Service Advisor ;

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

View all articles of issue

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

Journal current issue

Vol. 30, Iss. 4

April 2024