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Tax control priorities

Korkina G.M. Ural Federal University named after the First President of Russia B.N. Yeltsin (UrFU), Yekaterinburg, Russian Federation ( kor.gm@yandex.ru )

Smirnova O.P. Institute of Economics, Ural Branch of Russian Academy of Sciences, Yekaterinburg, Russian Federation ( olysmirnova95@gmail.com )

Journal: International Accounting, #9, 2019

Subject This article deals with the issues related to tax control as a factor of economic security of the country.
Objectives The article aims to identify the advantages, contradictions, current trends of the development of the tax control system, assess the level of its effectiveness, and suggest areas for its improvement.
Methods For the study, we used the methods of scientific abstraction, formal and dialectical logic, deduction and induction, analysis and synthesis, empirical analysis, comparative and structural analysis, economics and statistics analysis, the logical and systems approaches, and comparison.
Results The article presents an original view on the content and relationship of elements of the tax control mechanism with regard to ensuring the economic security of the country. It identifies certain problems of the tax control system organization in the current conditions, assesses its effectiveness, and offers the main areas to further improve it.
Conclusions and Relevance Despite the current problems, in recent years, the effectiveness of the main form of tax measures, i.e. on-site tax audits, has been improving. In general, there is a tendency to develop and improve the efficiency of State tax control, which contributes to the State budget revenues replenishment.


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