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Taxes and Taxation
Reference:
Goncharenko, L. I.
On the Question of the Conceptual Structure of Tax Administration
// Taxes and Taxation.
2010. № 2.
URL: https://en.nbpublish.com/library_read_article.php?id=57152
Goncharenko, L. I. On the Question of the Conceptual Structure of Tax AdministrationAbstract: Based on the analysis of scientific points of view revealed in economic literature as well as practical experience of tax relations, the author formed the main positions of the author’s conception of tax administration. Keywords: tax, administration, terminology, planning, control, regulation, record, system
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