PLACE OF TAX CONTROL IN THE TAX PROCESS

Problems of Legal Regulation of Economic Activities

Authors

  • Y.O. Kostenko Donetsk National University, Donetsk

Keywords:

taxes, tax process, tax control, tax inspection, tax obligation

Abstract

The article studies the notion «tax process» and determines the place of tax control in it. Both a wide and narrow approach to definition of tax control are considered, and its procedural form is described.

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Published

2024-10-10

How to Cite

Kostenko, Y. (2024). PLACE OF TAX CONTROL IN THE TAX PROCESS: Problems of Legal Regulation of Economic Activities. Economics and Law, 27(2), 64–68. Retrieved from https://nasu-periodicals.org.ua/index.php/economiclaw/article/view/9316

Issue

Vol. 27 No. 2 (2010): ECONOMICS AND LAW

Section

Статті