МЕТОДОЛОГІЧНІ ПІДХОДИ ДО ВИЗНАЧЕННЯ ПОДАТКОВОГО КОНТРОЛЮ
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...
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| Published in: | Економіка та право |
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| Date: | 2011 |
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| Format: | Article |
| Published: |
V. Mamutov Institute of Economic and Legal Research of the National Academy of Sciences of Ukraine
2011
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| Online Access: | https://economiclaw.kiev.ua/index.php/economiclaw/article/view/706 |
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| Journal Title: | Economics and Law |
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Economics and Law| Summary: | 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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