Formulation of the problem. Today, in the conditions of chaotically structured economy, in conditions of limited financial possibilities of the country and the need of institutionalization of the new economic relations of the state that work in fiscal authorities and economic entities, the role of tax control is important element in process of tax administration in Ukraine. Tax control is an effective instrument for monitoring activity of participants of economic relations. Since taxes are the main source of replenishment of the state budget, state control bodies must conduct monitoring concerning payment of taxes by business entities to identify debtors. Effectively built system of tax control is an effective mechanism and necessary condition for the successful functioning of public finance, because it encompasses the entire system of taxation, and is also carried out in the context of individual taxes, tax groups, tax payers and territories. So there is an immediate need to solve the problem of analysis of modern approaches to the development of tax control as a control instrument of the activities of
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.