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Finance and Credit
 

Role of Tax Control in Economic and Financial Crisis

Vol. 15, Iss. 26, 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 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

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

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