Home  Journals  Finance and Credit  8(536) - 2013 February

To question of essence of definitions "tax control" and assessment of reserves of growth of tax income

Available online: 27 February 2013

Subject Heading: TAX CONTROL

JEL Classification: 

Scientific approaches are generalized, the debatable review is carried out and the essence of definitions "tax control" is specified. Need of a system approach of the analysis of tax control is established. Indicators of an assessment of overall performance of territorial tax authorities are added. Problems are analyzed and the assessment of a collecting of taxes at the regional level (on materials UFNS Russian Federation on the Republic Dagestan) is given. The need of strengthening of interdepartmental interaction of tax managers with other executive authorities in the course of implementation of control actions is revealed. The complex of practical recommendations on identification of reserves of the tax income growth is reasonable.

Keywords: taxes, control, definition, indicators, efficiency, managers, model, aggressive, partner, assessment, region, VAT, return, growth, problems, improvement, interaction, execution, reserves, organization, strategy

View all articles of issue

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

Journal current issue

Vol. 30, Iss. 4 April 2024

Archive