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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