SFeDu

Tax control: the nature and role in the system of state financial control

TERRA ECONOMICUS, , Vol. 11 (no. 3.3),
p. 84-88

The article analyzes the discussion of conceptual approaches to the essence, content, the theoreticalmethodological foundations of the tax control, its organizational models. The article reveals the importance of tax control, as an integral part of the financial system and as the process of purposeful activity of the authorized bodies. Justified specifics of organisational and managerial models of tax control on the basis of the degree of consolidation of the management of state income, functional character of income, as well as methodological support of audit procedures.


Keywords: tax control; public financial control; tax control; organization of tax control

References:
  • Barrand P., Ross S., Harrison G. (2004). Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries / International Monetary Fund, Available at: http://www.imf.org/external/pubs.
  • Chernik D.G., Pavlova L.P., Dadashov A.Z., Knyazev V.G., Morozov V.P. (2001). Taxes and taxation. M.: INFRA-M, Р. 268–269. (In Russian.)
  • Crandall W., Kidd М. (2006). Revenue Authorities: Issues and Problems. International Monetary Fund. Available at: http://www.imf.org/external/pubs.
  • Kazakov V.V., Porollo E.V. (2009). The tax control and tax administration in the principles of effective and responsible management of public finances. Herald of Tomsk State University. № 320. Р. 173. (In Russian.)
  • Melikov Y.I. (2010). Features of the circulation of funds of agricultural enterprises and credit. Terra Economicus. T. 8. № 2–3. P. 31–36. (In Russian.)
  • Nesterov G.G., Poponova N.A., Terzidi A.V. (2009). Tax control. M.: Eksmo. Р. 20. (In Russian.)
  • Rodionova V.M., Shleynikov V.I. (2002). Financial control. M.: PH FBK-Press, Р. 37. (In Russian.)
  • The Lima Declaration of guidelines on auditing / Official website of the Accounts Chamber of the Russian Federation. Available at: http://www.ach.gov.ru. (In Russian.)
  • Zrelov A.P. (2004). Modern problems and features of definition of the essence of the concept «tax control». Taxes and taxation. № 9. P. 38. (In Russian.)
Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606