Home  Journals  International Accounting  3(297) - 2014 January

Tax control in the system of tax reporting in electronic form

Available online: 25 January 2014

Subject Heading: Taxation

JEL Classification: 

The article presents the stages of development of electronic method of submitting reports, is considered the procedure of tax statements electronically, a block diagram of an electronic document, supplemented by substantial benefits of filing tax and accounting reports electronically via telecommunication channels for the taxpayer, analyzes regional data on legal entities and individuals with statements electronically.

Keywords: tax control, reporting, telecommunications links, software, tax returns, electronic document

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

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