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THE APPLICATION OF FOREIGN PRACTICES OF TAX CONTROL

Journal: Science and world (Vol.2, No. 6)

Publication Date:

Authors : ; ;

Page : 15-18

Keywords : horizontal check; settlement agreement; tax consulting.;

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Abstract

The efficiency of use of a new type of inspection: horizontal check is considered in the article. At the present stage of tax administration, this implementation does not completely consider the developed features of the institutional environment of tax control that is the resources provision of tax authority and the taxpayer, which the professional training of tax inspector is. The application of tax consulting would help to avoid the settlement agreement.

Last modified: 2014-09-03 17:11:09