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Tax strategy control: The case of transfer pricing tax risk management
Management Accounting Research, 2013This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax environment.
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2021
The manual discusses one of the main institutions of tax law — tax control. The stages of the formation and development of tax control in Russia, its types, forms and methods are disclosed, tax audits, which are a comprehensive form of tax control, are covered in detail, and material on the regulation of tax control in a number of foreign countries is ...
Yuliya Caregradskaya +6 more
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The manual discusses one of the main institutions of tax law — tax control. The stages of the formation and development of tax control in Russia, its types, forms and methods are disclosed, tax audits, which are a comprehensive form of tax control, are covered in detail, and material on the regulation of tax control in a number of foreign countries is ...
Yuliya Caregradskaya +6 more
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Economics, 2022
The subject of tax control is the tax authorities and the taxpayer. One of the peculiarities of tax control is that it must be highly organized, which is the basis for maximally summarizing SR 80 information on taxable transactions. Achieving this governance goal obliges the tax system to develop modern legal standards for the entire set of ...
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The subject of tax control is the tax authorities and the taxpayer. One of the peculiarities of tax control is that it must be highly organized, which is the basis for maximally summarizing SR 80 information on taxable transactions. Achieving this governance goal obliges the tax system to develop modern legal standards for the entire set of ...
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Экономика и предпринимательство, 2021
В статье раскрывается понятие «налоговый контроль» и предлагаются возможные пути его совершенствования в России. В данной статье авторы рассматривают подходы к совершенствованию механизма налогового контроля в контексте обеспечения экономической безопасности.
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В статье раскрывается понятие «налоговый контроль» и предлагаются возможные пути его совершенствования в России. В данной статье авторы рассматривают подходы к совершенствованию механизма налогового контроля в контексте обеспечения экономической безопасности.
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INTERNAL TAX CONTROL FOR TAX MONITORING PURPOSES
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2021Internal tax control is not only an effective way to manage the tax function of an organization, but also a prerequisite for the transition of organizations to a tax monitoring system. For the purposes of joining the new system, organizations must have a well-configured internal control system, which has all the neces-sary elements for monitoring ...
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Controlling Other Expensive Taxes
2021This chapter launches into a discussion regarding sales tax and others many people believe are unavoidable like other areas of wealth management, paying less in all kinds of tax requires expert knowledge and advanced planning. This goes for various taxes on things like yachts, real estate, business, and personal income.
Jeff Camarda +2 more
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Tax control among controlling legal relations.
Actual problems of improving of current legislation of Ukraine, 2023Tax control legal relations are part of financial control legal relations and international economic relations. They influence the development of the economy of the countries; the individual business entities activities.Tax control is a system of measures taken by tax authorities in order to control the correctness of calculation, completeness and ...
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TAX COMPLIANCE: TAX CONTROL OR TAX MORALITY?
Herald of Omsk University. Series: Economics, 2019Studies of the factors of tax behavior are still actual in modern conditions for many countries of the world due to the presence of a significant sector of opportunistic behavior. In connection with a very wide range of motivational factors, the identification of the most effective ones in terms of their impact on tax compliance is required.
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TAX MONITORING AND INTERNAL TAX CONTROL: APPLICATION OPPORTUNITIES
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023The article provides a comparative analysis of tax monitoring and internal tax control. The purpose of the study is to determine the scope of application and advantages of tax monitoring and internal tax control to improve the efficiency of the taxation system.
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