Specifics of the tax control in Ukraine: critical analysis and ways of increasing efficiency.
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Файли
Дата
2017
Автори
Назва журналу
Номер ISSN
Назва тому
Видавець
Університет імені Альфреда Нобеля
Анотація
The analysis of tax control problems in Ukraine are conducted. The essence of tax control and
types of tax audits are revealed. Comparison of the tax control methods in Ukraine, France, the UK and
Sweden are conducted. Comparison of the anti-corruption policy of Great Britain, China, India and
Bangladesh are conducted. The main directions of increasing the efficiency of tax control in Ukraine
are determined.
Опис
Today,
in the conditions of chaotically structured
economy, in conditions of limited financial
possibilities of the country and the need of
institutionalization of the new economic
relations of the state that work in fiscal
authorities and economic entities, the role of
tax control is important element in process of
tax administration in Ukraine.
Tax control is an effective instrument
for monitoring activity of participants of
economic relations. Since taxes are the main
source of replenishment of the state budget,
state control bodies must conduct monitoring
concerning payment of taxes by business
entities to identify debtors.
Ключові слова
tax control, taxation, tax audits, fight against corruption, anti-corruption policy.