Translate this page:
Nota Bene. Books, journals, publishing technologies.
Please select your language to translate the article


You can just close the window to don't translate ☒
Library
 Your profile
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Back to contents

Administrative and municipal law
Reference:

Ukraintseva, A. I. Essence, Forms and Methods of Tax Control

Abstract: the article studies the essence and methods of tax control as a mean of tax administration. The author o the article describes the forms and methods of tax control as well as the mechanism of their implementation. The author also analyzes the status of tax control subjects as well as defines the place of tax control in the system of financial control.

Keywords:

control, tax, levy, inspection, taxpayer, enforcement, responsibility, method, form, type, document.

This article is unavailable for unregistered users. Click to login or register

References
1. Burtsev V.V. Gosudarstvennyy finansovyy kontrol': metodologiya i organizatsiya. — M., 2000.
2. Borisov A.N. Kommentariy k polozheniyam UPK RF po provedeniyu sudebno-nalogovykh ekspertiz, reviziy i dokumental'nykh proverok. — M., 2004.
3. Voznesenskiy E.A. Finansovyy kontrol' za deyatel'nost'yu promyshlennykh predpriyatiy. — L., 1985.
4. Volovik E.M. Ischislenie nalogooblagaemoy bazy s pomoshch'yu kosvennykh metodov // Finansovaya gazeta. Re-gional'nyy vypusk. — 1999. — ¹ 11.
5. Gracheva E.Yu., Sokolova E.D. Nalogovoe pravo. — M., 2001.
6. Guseva T.A. Kak effektivnee provesti nalogovuyu proverku // Finansy. — 2001. — ¹ 2.
7. Gorelov A.A. Formy i metody, ispol'zuemye nalogovymi organami pri osushchestvlenii meropriyatiy na-logovogo kontrolya // Administrativnoe i munitsipal'noe pravo. — 2008. — ¹ 8.
8. Dobrokhotova V.B., Lobanov A.V. Nalogovye proverki: kniga dlya nalogoplatel'shchika i nalogovika. — M., 2004.
9. Demin A.V. Nalogovoe pravo Rossii. — M., 2006.
10. Il'in A.Yu. Teoretiko-pravovoy aspekt nalogovogo kontrolya // Administrativnoe i munitsipal'noe pravo. — 2008. — ¹ 5.
11. Nalogovoe pravo / Pod red. Yu.A. Krokhinoy. — M., 2003.
12. Kormilitsyn A.S. Formy i metody nalogovogo kontrolya // Administrativnoe i munitsipal'noe pravo. — 2008. — ¹ 6.
13. Kobzar'-Frolova M.N. K voprosu o sovershenstvovanii form i metodov nalogovogo kontrolya // Nalogi i na-logooblozhenie. — 2006. — ¹ 5.
14. Kvasha Yu.F., Zrelov A.P., Kharlamov M.F. Pravovoe regulirovanie nalogovykh otnosheniy: Posobie dlya sda-chi ekzamena. — M., 2006.
15. Kashirina M.P. Otsenka sistemy vnutrennego kontrolya i proverka nalogovoy otchetnosti // Auditorskie vedomosti. — 2009. — ¹ 5.
16. Nelyapina Yu.V. Vyezdnye proverki kak naibolee effektivnaya forma nalogovogo kontrolya // Nalogi (ga-zeta). — 2008. — ¹ 41.
17. Titov A.S. Formy, metody, vidy nalogovogo kontrolya i ikh yuridicheskoe soderzhanie // Finansovoe pravo. — 2005. — ¹ 6.
18. Porollo E.V. Nalogovyy kontrol': printsipy i metody provedeniya. — M., 1996.
19. Petrova G.V. Obshchaya teoriya nalogovogo prava. — M., 2004.
20. Pantyushov O.V. Meropriyatiya nalogovogo kontrolya // Pravo i ekonomika. — 2009. — ¹ 1.
21. Porollo E.V. Nalogovyy kontrol': printsipy i metody provedeniya. — M., 1996.
22. Nogina O.A. Nalogovyy kontrol': voprosy teorii. — SPb., 2002.
23. Prakticheskiy kommentariy k chasti pervoy Nalogovogo kodeksa RF. Prosto o slozhnom (postateynyy). Ler-montov Yu.M. Podgotovlen dlya sistemy Konsul'tantPlyus, 2009.
24. Shchekin D.M. O zloupotreblenii pravom nalogovymi organami // Zakony Rossii: opyt, analiz, praktika. — 2008. — ¹ 3.
25. Nalogovyy kontrol': nauchno-prakticheskiy kommentariy polozheniy zakonodatel'stva o nalogakh i sbo-rakh s obzorom sudebnoy praktiki / Pod red. A.A. Yalbulganova, podgotovlen dlya sistemy Konsul'tant-Plyus. 2007
Nota Bene
 
For authors
 
Other
 
Our sites
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.