Показана методика оценки эффективности внутреннего налогового контроля в хозяйственной деятельности организации, которая позволит экономистам осуществлять...

Представлено исследование возникновения, становления, развития налоговых проверок в России. Раскрывается обусловленность совершенствования форм и видов...

Практическая реализация задач, поставленных перед налогоплательщиками и территориальными налоговыми органами, по обеспечению своевременности поступлений в...

The general process of knowing the phenomenon, processes and activities, no matter in what field of activity they take place, can be made by organizing and applying of some procedural systems, with the purpose to establish the correct way of their achievement in practice. For achieving the...

Сегодня во всем мире признано, что информация является важнейшим средством организации и регулирования частной и общественной жизнедеятельности, одной из форм...

The control of the budget income refers to the method used to establish the tax obligations, to calculate different payment amounts at due dates, to find the taxpayers who have revenues or own taxable goods, to fight against the tax evasion etc. These activities are usually carried out after the...

Previous parts of this contribution, which have been published in this journal, should be consulted for this part to be fully understood. The first part, by Manuel J. Peláez, deals with the correspondence received and sent by Joan Lluhí i Vallescà when he was Minister of Employment, Health...

No matter what kind of economy may we approach, the main purpose of a fiscal system is to build a stable and solid source of public revenue. On the other hand, a tax system must be designed to support economic development of the country, as well as the disadvantaged social groups. The...

The general objective of this paper is a topic of present interest, taking into consideration the state’s need to collect the funds from the tax payers, in order to meet the public needs, which are greater and greater in the present stage. Through a documentary research, this paper identifies...