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List of publications on a keyword: «tax control»

  • Conceptual Foundations of Tax Control as an Element of Ensuring the Economic Security of the State

    Book Chapter
    Strategies of Sustainable Development: External-economic, Law and Social Aspects
    Author:
    Zalina M. Dzokaeva
    Work direction:
    Глава 10
    Abstract:
    In the process of studying the economic category «tax control», results were obtained that indicate a significant impact of information and the formation of information flows that determine, in general, the information component of the development of society, which, in turn, affected the process of isolating the control function of taxes, which has become a key and an independent function in the tax system of the state. The growth of the level and quality of information technology makes it possible to fill the content of the control function of taxes. On the other hand, tax control, which is an objective form of expressing the control function of taxes, over time has transformed into a tool that ensures the functioning of the system for monitoring cash and financial flows from financial and economic entities, as the basis for creating their taxable base, as well as the basis for formation of an effective system for forecasting and planning tax revenues to the country's budget system, at its different levels.
    Keywords:
    economic security, tax control, tax revenues, financial monitoring
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  • System analysis of the mechanism of tax control in credit organizations

    Article in Collection
    Economics and Management
    Authors:
    Andrei V. Minakov, Svetlana I. Zakharina
    Work direction:
    Финансы, денежное обращение и кредит, бюджетная и налоговая политика
    Abstract:
    The article is devoted to the analysis of tax control in credit organizations in order to effectively identify violations by tax authorities. When writing the article, the general scientific method of cognition was used - a system analysis, which allowed us to examine in more detail the peculiarities of internal and external tax control applicable to credit organizations. The authors proposed a matrix of risks and control procedures of a credit institution for use in the initial analytical tax control.
    Keywords:
    tax control, system analysis, credit organization, tax authority
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  • FORMS OF TAX CONTROL: TAX MONITORING AS A MODERN FORM OF TAX CONTROL

    Proceeding
    Relevant issues of management, economics and economic security
    Author:
    Daria A. Dolgobaeva
    Work direction:
    Экономическая теория
    Abstract:
    The article discusses the theoretical aspects of tax control. The main forms of tax control are listed, applicable in Russia. The features of tax monitoring, as a new form of state control, are analyzed. Its advantages in comparison with other forms of tax control are highlighted.
    Keywords:
    tax control, tax policy, tax system, tax monitoring, taxpayers
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