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347.73:336.22(477) (16) |
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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. |
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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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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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<?xml version='1.0' encoding='utf-8'?> <oai_dc:dc xmlns:dc='http://purl.org/dc/elements/1.1/' xmlns:oai_dc='http://www.openarchives.org/OAI/2.0/oai_dc/' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd'> <dc:creator>Lipskii, V.</dc:creator> <dc:date>2017-04-04</dc:date> <dc:description xml:lang='en'>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. </dc:description> <dc:description xml:lang='ru'>В статье рассмотрены нормы налогового законодательства и научные труды, посвященные вопросам сущности и процедур налоговых проверок как способа налогового контроля. Предложено авторское видение понятия налоговой проверки на основе научных изысканий, и отмечена необходимость закрепления ее понятия в налоговом законодательстве. А также указана необходимость реформирования существующих в Украине подходов к проведениям налоговых проверок на основе опыта наиболее развитых стран мира, который учитывает степени риска неуплат со стороны конкретных плательщиков, содержит четкие инструкции проверки и использует балльную систему оценки для предотвращения коррупции в контролирующих органах. </dc:description> <dc:source>Legea şi Viaţa 304 (4/2) 74-78</dc:source> <dc:subject>налоговый контроль</dc:subject> <dc:subject>налоговая проверка</dc:subject> <dc:subject>процедура налоговой проверки</dc:subject> <dc:subject>усовершенствование порядка налоговой проверки</dc:subject> <dc:title>Налоговый контроль в ходе налоговых проверок</dc:title> <dc:type>info:eu-repo/semantics/article</dc:type> </oai_dc:dc>