Results 11 to 20 of about 1,311,136 (312)

Modernization of tax control in the context of digitalization of the economy

Вестник университета, 2020
Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed.
E. A. Kirova, A. V. Kozhebatkina
doaj   +1 more source

The role of digital technologies in the organization of control over tax liability settlements of budgetary institutions

Business, Management and Economics Engineering, 2022
It is impossible to imagine the functioning and development of the state and society without the use of digital technologies. This research is topical because of the need to solve the problem of modernizing the tax control system through the ...
Larysa Ivanchenkova, Anatoliy Maslov, Olha Pikhotska, Halyna Partyn, Kateryna Blishchuk, Mariia Pikhotska   +5 more
doaj   +1 more source

EFFICIENCY OF TAX ADMINISTRATION IN THE SYSTEM OF ECONOMIC SECURITY IN KYRGYZSTAN [PDF]

Vestnik Issyk-Kulʹskogo universiteta
The role of taxes as a factor of economic security depends on the specific situation, peculiarities - the development of the country, which it is experiencing, the nature of the economic policy pursued, the stability of state power.
Karybaeva Ch. S.
doaj   +1 more source

Improving Tax Administration of VAT on Timber Export

Финансы: теория и практика, 2021
The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research.
E. Yu. Mitusova
doaj   +1 more source

IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN RUSSIA

Финансы: теория и практика, 2017
The subject of the research in this article is the current system of tax administration. The authors have solved analytical problems (assessment of efficiency of activity of tax authorities) and research ones (identify issues and optimal ways of their ...
V. A. Tsvetkov, A. A. Shut’kov, M. N. Dudin, N. V. Liasnikov   +3 more
doaj   +1 more source

Controlling tax evasion fluctuations [PDF]

Physica A: Statistical Mechanics and its Applications, 2008
We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We discuss different network structures in which tax evasion may vary greatly over time if no measures of control are taken.
Westerhoff, Frank H., Zaklan, G., Lima, W.   +2 more
openaire   +2 more sources

INFLUENCE OF TRANSACTION COSTS ON CONTROLLING ACTIVITY OF TERRITORIAL TAXATION BODIES [PDF]

Russian Journal of Economics and Law, 2016
Objective: to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state ...
N. A. Bondareva
doaj   +2 more sources

TAXES AS PANDEMIC CONTROLS

National Tax Journal, 2020
Tax policy can play important roles in limiting the spread of communicable disease and in managing the economic fallout of a pandemic.
Ashley C. Craig, James R. Hines
openaire   +2 more sources

THE CONCEPT OF TRANSFER PRICING SYSTEM IN RUSSIAN FEDERATION

Статистика и экономика, 2016
The article presents the author's denition of transfer prices and transfer pricing based on the analysis of the current legislation in Russia as well as on current economic practice.
Alexey S. Besfamilnyy
doaj   +1 more source

On the peculiarities of tax disputes in modern conditions

Ученые записки Российской академии предпринимательства, 2021
The subject of the research is actual tax disputes in the Russian Federation concerning the application of the criteria of differentiation between legal and illegal tax optimization.
N. A. Poponova
doaj