Home  Journals  International Accounting  14(260) - 2013 April

On question of essence of definitions "fiscal control" and reserve estimates of growth of tax revenues

Available online: 16 April 2013

Subject Heading: Taxation

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

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

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