THE FOREIGN EXPERIENCE OF TAX CONTROL LEGAL REGULATION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 43, Issue 3
Abstract
The article is dedicated to the peculiarities of organizational structures construction of tax authorities in different coun- tries of the world, foreign experience of tax administration, perspective directions of development of tax control in devel- oped countries, peculiarities of the functioning of tax audit and its preventive role.
Authors and Affiliations
С. В. Василенко
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