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www.T-Science.org       p-ISSN 2308-4944 (print)       e-ISSN 2409-0085 (online)
SOI: 1.1/TAS         DOI: 10.15863/TAS

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ISJ Theoretical & Applied Science 01(69) 2019

Philadelphia, USA

* Scientific Article * Impact Factor 6.630


Gasimov, A. B.

The concept and principles of tax control, its place in the financial control system.

Full Article: PDF

Scientific Object Identifier: http://s-o-i.org/1.1/TAS-01-69-24

DOI: https://dx.doi.org/10.15863/TAS.2019.01.69.24

Language: Russian

Citation: Gasimov, A. B. (2019). The concept and principles of tax control, its place in the financial control system. ISJ Theoretical & Applied Science, 01 (69), 187-190. Soi: http://s-o-i.org/1.1/TAS-01-69-24 Doi: https://dx.doi.org/10.15863/TAS.2019.01.69.24

Pages: 187-190

Published: 30.01.2019

Abstract: The author in this article considers tax control as part of financial control. At the same time, the state, through legislative regulation of the system of relations between authorized bodies and the taxpayer (as well as other obliged persons), should ensure a certain balance of public and private interest, taking into account constitutional restrictions on interference with the subject of tax legal relations in a market economy. He notes that the need for a tax control system, as well as a general view, reflects the legal basis for its construction.

Key words: tax control, financial control, policy, authorized law, economy, declaration, offense, liability.


 

 

 

 

 

 

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