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Tax Audits as a Way of Exercising Tax Control
Central Ukrainian Scientific Bulletin. Economic Sciences, 2023The article examines tax audits as one of the ways of exercising tax control. The purpose of the study is to substantiate the theoretical provisions of tax audits and determine their role and place in the control process. The study was based on the application of general scientific methods: systematisation, logical and analytical methods, induction ...
Tetiana Fomina +2 more
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2021
Die in- und externen Rahmenbedingungen fur die Steuerabteilung als Kernelement der Steuerfunktion andern sich permanent und mit einer immer groseren Geschwindigkeit. Vielen Steuerexperten fallt der Schritt hin zum Tax-Manager (= Controller) schwer. Die Abgabenbelastung eines Unternehmens muss heute professionell unter Kontrolle gehalten werden. Fur die
Markus Stefaner, Reinhard Pumpler
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Die in- und externen Rahmenbedingungen fur die Steuerabteilung als Kernelement der Steuerfunktion andern sich permanent und mit einer immer groseren Geschwindigkeit. Vielen Steuerexperten fallt der Schritt hin zum Tax-Manager (= Controller) schwer. Die Abgabenbelastung eines Unternehmens muss heute professionell unter Kontrolle gehalten werden. Fur die
Markus Stefaner, Reinhard Pumpler
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Improving tax control: tax risks and control data
Courier of Kutafin Moscow State Law University (MSAL))The article is devoted to new opportunities for using digital technologies of the Federal Tax Service, analysis of changing, in connection with this, requirements for accounting programs, innovative methods of conducting analytical work of tax authorities to identify deviations and gaps in key reporting indicators, financial statements provided by ...
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РОССИЙСКАЯ НАУКА: АКТУАЛЬНЫЕ ИССЛЕДОВАНИЯ И РАЗРАБОТКИ. Сборник научных статей XII Всероссийской научно-практической конференции. Часть 2, 2021
Darya Dmitrievna Bocharova +1 more
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Darya Dmitrievna Bocharova +1 more
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International Tax Competition, Tax Cooperation and Capital Controls
SSRN Electronic Journal, 1997Tax competition between independent authorities is known to lead to inefficient outcomes, implying there is scope for cooperation. In an international framework where the authorities are national governments, the undesirable features of tax competition may alternatively be mitigated by imposing restrictions on international capital flows.
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IMPROVING CAMERA TAX INVESTIGATION IN REGULATION OF TAX CONTROL
2022In this article, the importance of in-house inspections is important in increasing the share of budget revenues in the country through the correct calculation and timely payment of mandatory payments to the state budget through the control of business entities on the basis of tax legislation.
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Tax Administration and Control. Tax Policy of the State
2018Purpose The purpose of this paper is to study public administration of the tax system, in particular, development and implementation of public tax policy and execution of tax administration and control, as well as to evaluate the suitability of the tax system management in modern Russia.
Irina V. Gashenko +2 more
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Tax Monitoring: Digitalization Of Tax Control
The European Proceedings of Social and Behavioural Sciences, 2021openaire +1 more source

