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SM ISO690:2012 ЛИТВИНЦЕВА, Анастасия. Проблемы налогового контроля в Украине. In: Legea şi Viaţa, 2013, nr. 11/2(263), pp. 154-158. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 11/2(263) / 2013 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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Pag. 154-158 | ||||||
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The article investigates the major shortcomings in the organization and implementation of tax control in terms of its legal regulation. The content and scope of the term "tax control" is defined, and also its basic forms and methods of implementation are formulated. The analysis of the causes of the problems in the relationship between tax authorities and taxpayers in Ukraine. Proposed to improve the existing procedures of tax audits in the state. Describes a number of different methods for the selection of taxpayers to tax audits in Ukraine. Directions of further improvement of the existing mechanism of tax control regulation in Ukraine are stated. |
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Cuvinte-cheie финансовый контроль, налоговый контроль, эффективность налогового контроля, совершенствование системы налогового контроля |
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