Specifics of the tax control in Ukraine: critical analysis and ways of increasing efficiency.

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dc.contributor.authorVarenyk, V.
dc.contributor.authorMakotkina, O.
dc.date.accessioned2020-04-03T16:21:16Z
dc.date.available2020-04-03T16:21:16Z
dc.date.issued2017
dc.descriptionToday, 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.uk_UA
dc.description.abstractThe 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.uk_UA
dc.identifier.other10.32342/2074-5354-2017-1-46-3
dc.identifier.urihttp://ir.duan.edu.ua/handle/123456789/2752
dc.language.isootheruk_UA
dc.publisherУніверситет імені Альфреда Нобеляuk_UA
dc.relation.ispartofseries1;(46)
dc.subjecttax control, taxation, tax audits, fight against corruption, anti-corruption policy.uk_UA
dc.titleSpecifics of the tax control in Ukraine: critical analysis and ways of increasing efficiency.uk_UA

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