TAX CONTROL AS A KEY ELEMENT IN THE TAX SYSTEM
Journal Title: Східна Європа: економіка, бізнес та управління - Year 2018, Vol 3, Issue 14
Abstract
The article discusses the tax control, particularly, interpretation of its concept in domestic and foreign literature sources, its classification, purpose, essence, principles of organization from the point of view of law and different researchers, the author also analyzes the constituent elements of tax control, its functions, and others. Tax control is regarded as a necessary and very important component of state control. The main causes of illegal evasion of taxes, certain types and theoretical aspects of tax control are considered. One of the functions of tax control, “administration of taxes”, is described in details. As a separate system, tax control provides the implementation of control procedures that are directed to deviations in the activities of the system that is controlled; the causes of these deviations and ways of eliminating them, using their own methods to effectively achieve the goal.
Authors and Affiliations
J. Aleskerova, A. Beldiy
Keywords
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