Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
673 3 |
Ultima descărcare din IBN: 2022-10-11 19:56 |
Căutarea după subiecte similare conform CZU |
347.73:336.22(477) (16) |
Коммерческое (торговое) право (1285) |
Государственные доходы (470) |
SM ISO690:2012 ЛИПСКИЙ, Виталий. Налоговый контроль в ходе налоговых проверок. In: Legea şi Viaţa, 2017, nr. 4/2(304), pp. 74-78. ISSN 2587-4365. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Legea şi Viaţa | |||||
Numărul 4/2(304) / 2017 / ISSN 2587-4365 /ISSNe 2587-4373 | |||||
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CZU: 347.73:336.22(477) | |||||
Pag. 74-78 | |||||
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Rezumat | |||||
The article deals with the norms of tax legislation and scientific works devoted to the issues of the essence and procedures of tax audits as a method of tax control. The author’s vision of the tax inspection concept was proposed on the basis of scientific research and the need to consolidate its concept in the tax legislation was noted. It also points out the need to reform the existing in Ukraine approaches to conducting tax audits based on the experience of the most developed countries of the world, which takes into account the risk of non-payment by specific payers, contains clear verification instructions and uses the ballroom assessment system to prevent corruption in the controlling bodies. |
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Cuvinte-cheie налоговый контроль, процедура налоговой проверки, усовершенствование порядка налоговой проверки, налоговая проверка |
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