Results 51 to 60 of about 64,619 (142)

PROGRESSIVE PERSONAL INCOME TAX: ADVANTAGES AND DISADVANTAGES

Финансы: теория и практика, 2017
Article Retracted.The paper studies the introduction of progressive personal income tax rates in Russia. The objective set in the scope of the research is to determine the most significant socio-economic implications of the introduction.
N. L. Kaznacheeva, D. E. Lapov
doaj   +1 more source

TAX CONTROL AS AN ELEMENT OF INTERACTION BETWEEN TAX PAYERS AND TAX AUTHORITIES

Economies' Horizons
The article analyzes the role and importance of tax control as a key element of interaction between taxpayers and tax authorities. It is determined that tax control is a key element of the tax system, since the functioning of the country's economy depends on its effectiveness, and forms of tax control contribute to the efficiency of tax relations. The
Oksana Vinnytska, Liudmyla Chvertko
openaire   +3 more sources

Support of large taxpayers foreign experience and its actuality for Ukraine

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016
The article deals with the features of foreign experience of support of large taxpayers considering its actuality for Ukraine in terms of harmonization of relations between fiscal authorities and taxpayers.
O.S. Vatamaniuk
doaj  

Legal Regulation and Legal Nature of Tax Control: a View from the Position of Administrative Law

Сибирское юридическое обозрение, 2020
Tax control, its legal nature is a topic that is often found in the works of theoretical scholars of financial and tax law. However, a one-sided view (from the point of view of exclusively financial and legal regulation) does not allow one to fully ...
M. N. Kobzar’-Frolova
doaj  

Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence

CECCAR Business Review
For the purpose of not fulfilling tax obligations regarding the payment of taxes and duties due to the state budget, some economic entities use various methods whose goal is the decrease of taxable estate and tax obligations by avoiding the payment of ...
Adriana Florina POPA, Gabriel Viorel RAITA   +1 more
doaj   +1 more source

The role of tax monitoring in tax control [PDF]

Science, Education, Society: Tendencies and Future Development, 2017
Maria Sergeevna Minvalieva, Elena Vasilievna Barulina   +1 more
openaire   +1 more source

TAX MONITORING - AS A TYPE OF TAX CONTROL

In this article, an attempt was made to analyze the specific features of tax monitoring, which is considered a type of tax control, and the methods and means of their use in carrying out control measures. An opinion was expressed that conducting tax monitoring is not interference in the activities of business entities, but assistance, monitoring ...
openaire   +1 more source

Control and increase taxes

, 2022
The aim of this article is to study the fiscal documentation of Bologna in a particu- lar period of its history, that of the restoration of the Commune of ‘Popolo’ in 1376, after fifty years of seigniorial domination. The administrative documentation of the ‘new’ Commune presents clear evidence of a revival of communal traditions.
openaire   +1 more source

TAX CONTROL OF EXPORT OPERATIONS: PROBLEMS, PROSPECTS, SOLUTIONS

Наука Красноярья
In the current context of globalization and the active development of international trade, tax control over export operations has become a critically important aspect of ensuring a country's economic security.
Konstantin V. Adolf
doaj   +1 more source

Tax risks within the tax control system

Scientific Bulletin of Odessa National Economic University, 2022
Oksana Artyukh, Ludmila Chernyshova, Dina Naumenko   +2 more
openaire   +1 more source