Home  Journals  Finance and Credit  12(492) - 2012 March

Indicative and correction functions of government control of the tax offenses in the mechanism of the realization of the state financial policy

Available online: 21 March 2012

Subject Heading: Taxation

JEL Classification: 

The article is dedicated to questions of a study of the functions of government control of the tax offenses. The analysis of the influence of tax of control on the realization of the financial policy of state is conducted; the functions of government control of the tax offenses are investigated. Special attention is given to the study of the tendencies of tax policy on the basis of data of tax of control. It is proposed to isolate the function of government control of the tax offenses – indicative and correcting, are given author's determinations to these functions.

Keywords: tax policy, tax control, indicative function, correction function, tax offenses

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

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