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International Accounting
 

Registration of taxpayers as a form of tax control

Vol. 14, Iss. 23, JUNE 2011

Available online: 22 June 2011

Subject Heading: Taxation

JEL Classification: 

Chuhnina G.Ya. Candidate of Economical Sciences, Associate Professor, Department of Theory of Finance, Credits and Taxation, Volgograd State University
galinachuhnina@mail.ru

The procedure of taxpayers in the system of fiscal control is described, the dynamic of taxpayers both individuals and legal entities is studied, the information forming the database for tax control individuals is summarized, ways of identifying accounting individuals is suggested in the article.

Keywords: tax control, registration of taxpayers, state registration, identification number, the register of taxpayers

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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