The Essence of Taxes and Tax Control
Keywords:
tax, tax functions, tax control, tax control functions, efficiency of tax control
Abstract
The essence of taxes as the main source of the budget revenue is considered. The definition of the concept of “tax control” is proposed. The foreign experience in the field of tax control is analyzed and the directions of increasing the effectiveness of its application in the Uzbekistan are presented.
References
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2. Kucherov I.I., Sudakov O.Yu., Oreshkin I.A. Tax control and responsibility for violation of tax legislation. M. : Norm, 2009.
3. Taxes and taxation : studies. handbook for bachelors / edited by D. G. Chernika. M. : Yurayt, 2013.
4. Novoselov K.V. Control of tax authorities over taxation of profit of organizations : dis. ... Candidate of Economic Sciences. Yekaterinburg, 2005.
5. Perov A.A., Tolkushkin A.V. Taxes and taxation : studies. stipend. 5th ed., reprint. and additional M. : Yurayt-Izdat, 2005.
6. Popov L.V., Drozhzhina I.V., Maslov B.G. Tax systems of foreign countries. M. : Business and Service, 2008.
7. Romanovsky M.V. Taxes and taxation / edited by M.V. Romanovsky, O.V. Vrublevskaya. 3rd ed. St. Petersburg : St. Petersburg, 2002.
8. Smith A. Research on the nature and causes of the wealth of nations. M., 1962.
9. Tolkushkin A.V. History of taxes in Russia. M. : Jurist, 2001.
10. Shishkareva E.Y. Criteria for evaluating the effectiveness of tax bodies of the Russian Federation // Student Scientific Forum : materials of the IV International Student. electron. scientific conference (February 15 – March 31, 2012). Access mode: http://www.rae.ru/forum2012/pdf/n35.pdf.
Published
2022-06-11
How to Cite
[1]
Ramazonovich, K.R. 2022. The Essence of Taxes and Tax Control. International Journal on Integrated Education. 5, 6 (Jun. 2022), 203-207. DOI:https://doi.org/10.17605/ijie.v5i6.3179.
Section
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