THE TAX CONTROL AS A COMPONENT OF TAX ADMINISTRATION

Authors

  • О.I. Zhuk Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Management and Business Administration, Shevchenko str., 57, Ivano-Frankivsk, 76000

DOI:

https://doi.org/10.15330/apred.1.13.53-58

Keywords:

tax control, tax control forms, horizontal monitoring, documentaries, desk and actual checks

Abstract

In the article the features of tax control in the system of taxes administration were investigated. The basic approaches to the determination of tax control were defined. Principles of tax control that must be kept were defined and it will ensure efficiency and effectiveness of tax control. Basic forms of tax control were characterized. An advantages of horizontal monitoring that is one of the form of tax controls were directed.

Author Biography

О.I. Zhuk , Vasyl Stefanyk Precarpathian National University, Ministry of Education and Science of Ukraine, Department of Management and Business Administration, Shevchenko str., 57, Ivano-Frankivsk, 76000

Ph.D (Econ.),  associate professor

References

1. Bechko, P.K., and N.V. Lusa. Tax management, Center navch lіt-ry, 2009.
2. Ivanov, Y.B., Krysovatyy, A.I., Kizyma, A.J., and V.V. Karpov. Tax management, Znannya, 2008.
3. Cherniavsky, O.P., Homutenko, V.P., and V.V. Nemchenko. The organization and methods of tax audits, TSUL, 2004.
4. Onishchenko, V.A. Tax control, Red. zhurn. “Journal of Tax Service of Ukraine”, 2002.
5. Kucheriavenko, N.P. Tax law, Legas, 2001.
6. Cherednychenko, A.P. Tax control in transformation economy of Ukraine: мonograph, Aspect-Polygraph, 2005.
7. “Tax Code of Ukraine. Low on Dec. 23,.2010 № 2856-VI.” Official website of State Fiscal Service of Ukraine, sfs.gov.ua/nk/. Accessed 28 Feb. 2017.

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Published

2017-04-25

Issue

Vol. 1 No. 13 (2017): THE ACTUAL PROBLEMS OF REGIONAL ECONOMY DEVELOPMENT"

Section

State finance management

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