КФУ. Карточка публикации. FOREIGN EXPERIENCE IN THE INDIVIDUALS TAX CONTROL

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FOREIGN EXPERIENCE IN THE INDIVIDUALS TAX CONTROL

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2019

Язык

английский

Авторы, сотрудники КФУ

Насырова Венера Ильдусовна, автор

Салмина Светлана Витальевна, автор

Туфетулов Айдар Миралимович, автор

Хафизова Айгуль Рустэмовна, автор

Библиографическое описание на языке оригинала

Salmina S. V., Tufetulov A. M., Nasyrova V. I., Khafizova, A.R. Foreign experience in the individuals tax control / S. V. Salmina , A. M. Tufetulov, Nasyrova, A.R. Khafizova, // 3C TIC Cuadernos de desarrollo aplicados a las TIC. - 2019. - Special Issue. - P.287-299.

Аннотация

The exercise of control over the collection of taxes is one of the key links ensuring the replenishment of the treasury of the budget of any state. Therefore, a huge role is played by the tax authorities of the country. It is thanks to them that reliable and timely collection of taxes is carried out, the functions assigned to the tax system are implemented. Tax control is aimed at all subjects of the economy: both legal entities and individuals. Tax control is carried out in order to identify tax offenses, as well as ensuring the inevitability of bringing to justice for tax offenses. In order to implement these goals within the framework of tax control, it is necessary to ensure that checks are made for the correctness of the calculation and payment of taxes, the prevention of tax violations and the provision of compensation for damage caused to the state as a result of non-fulfillment by taxpayers of their duties. In this study, the authors consider the comparative characteristics of the tax systems of foreign countries and the Russian Federation.

Ключевые слова

Tax, Taxation, Individuals, Tax Control, Foreign Experience

Название журнала

3C TIC

URL

https://dialnet.unirioja.es/servlet/articulo?codigo=7638942

Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку

https://repository.kpfu.ru/?p_id=214527

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Насырова Венера Ильдусовна	ru_RU
dc.contributor.author	Салмина Светлана Витальевна	ru_RU
dc.contributor.author	Туфетулов Айдар Миралимович	ru_RU
dc.contributor.author	Хафизова Айгуль Рустэмовна	ru_RU
dc.date.accessioned	2019-01-01T00:00:00Z	ru_RU
dc.date.available	2019-01-01T00:00:00Z	ru_RU
dc.date.issued	2019	ru_RU
dc.identifier.citation	Salmina S. V., Tufetulov A. M., Nasyrova V. I., Khafizova, A.R. Foreign experience in the individuals tax control / S. V. Salmina , A. M. Tufetulov, Nasyrova, A.R. Khafizova, // 3C TIC Cuadernos de desarrollo aplicados a las TIC. - 2019. - Special Issue. - P.287-299.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=214527	ru_RU
dc.description.abstract	3C TIC	ru_RU
dc.description.abstract	The exercise of control over the collection of taxes is one of the key links ensuring the replenishment of the treasury of the budget of any state. Therefore, a huge role is played by the tax authorities of the country. It is thanks to them that reliable and timely collection of taxes is carried out, the functions assigned to the tax system are implemented. Tax control is aimed at all subjects of the economy: both legal entities and individuals. Tax control is carried out in order to identify tax offenses, as well as ensuring the inevitability of bringing to justice for tax offenses. In order to implement these goals within the framework of tax control, it is necessary to ensure that checks are made for the correctness of the calculation and payment of taxes, the prevention of tax violations and the provision of compensation for damage caused to the state as a result of non-fulfillment by taxpayers of their duties. In this study, the authors consider the comparative characteristics of the tax systems of foreign countries and the Russian Federation.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Tax	ru_RU
dc.subject	Taxation	ru_RU
dc.subject	Individuals	ru_RU
dc.subject	Tax Control	ru_RU
dc.subject	Foreign Experience	ru_RU
dc.title	FOREIGN EXPERIENCE IN THE INDIVIDUALS TAX CONTROL	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU