METHODOLOGICAL APPROACHES TO THE DEFINITION OF TAX CONTROL

Institutional Problems of the Economy

Authors

  • Yu.O. Kostenko Donetsk National University, Donetsk

Keywords:

taxes, tax control, tax obligation, tax mechanism, organizational-economic mechanism of tax control, tax process

Abstract

The paper analyses scientific methodical approaches to definition of the notion «tax control». This allowed to define the following directions in the financial law science: definition of tax control as the activity of the controlling subjects performed by using certain forms and methods; definition of tax control as an organizational-legal mechanism; definition of tax control in the light of a procedural form.

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Published

2024-10-07

How to Cite

Kostenko, Y. (2024). METHODOLOGICAL APPROACHES TO THE DEFINITION OF TAX CONTROL: Institutional Problems of the Economy. Economics and Law, 29(1), 46–50. Retrieved from https://nasu-periodicals.org.ua/index.php/economiclaw/article/view/8980

Issue

Vol. 29 No. 1 (2011): ECONOMICS AND LAW

Section

Articles