State coercion in the field of taxation in the United States of America
Journal Title: Прикарпатський юридичний вісник - Year 2017, Vol 2, Issue
Abstract
The article examines the U.S. experience in the application of measures of tax enforcement. The author came to the conclusion that the US characteristic is the use of various forms and methods of tax control, including the widespread use of computer programs for early detection of violators of tax laws and prepovedanega analysis of tax returns and the taxpayer's financial statements, thereby reducing the pressure on honest taxpayers, and at the same time does not permit deliberate tax evasion. The author notes that Ukraine needs to balance the interests of the state and business.
Authors and Affiliations
Д. П. Дорошенко
Keywords
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