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TERRA ECONOMICUS

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

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Publisher: Southern Federal University
Founder: Southern Federal University
ISSN: 2073-6606