Home  Journals  Finance and Credit  3(387) - 2010 January

To the article Tax control in present conditions of the tax system development

Available online: 27 January 2010

Subject Heading: The tax control

JEL Classification: 

Article is devoted to one of the most important activities of tax authorities in the subject - a field tax inspection. The important issues related to the tax control in terms of the new planning system of field tax audits, which requires the two-way responsibility of taxpayers and tax authorities were discussed. At observance of the specified principle the aspiration of taxpayers to independent and voluntary execution of the tax obligations and the increases of tax discipline and literacy of the taxpayer is supposed. And, finally the clear, stable, predicted tax policy of the state allows business to achieve success.

Keywords: taxation policy, tax control, field tax inspection, cameral tax inspections, planning system, two-way responsibility

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

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