KFU. Card publication. FOREIGN EXPERIENCE IN THE INDIVIDUALS TAX CONTROL

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

FOREIGN EXPERIENCE IN THE INDIVIDUALS TAX CONTROL

Form of presentation

Articles in international journals and collections

Year of publication

2019

Язык

английский

Authors, employees of KFU

Nasyrova Venera Ildusovna, author

Salmina Svetlana Vitalevna, author

Tufetulov Aydar Miralimovich, author

Khafizova Aygul Rustemovna, author

Bibliographic description in the original language

Salmina S. V., Tufetulov A. M., Nasyrova V. I., Khafizova, A.R. Foreign experience in the individuals tax control / S. V. Salmina , A. M. Tufetulov, Nasyrova, A.R. Khafizova, // 3C TIC Cuadernos de desarrollo aplicados a las TIC. - 2019. - Special Issue. - P.287-299.

Annotation

The exercise of control over the collection of taxes is one of the key links ensuring the replenishment of the treasury of the budget of any state. Therefore, a huge role is played by the tax authorities of the country. It is thanks to them that reliable and timely collection of taxes is carried out, the functions assigned to the tax system are implemented. Tax control is aimed at all subjects of the economy: both legal entities and individuals. Tax control is carried out in order to identify tax offenses, as well as ensuring the inevitability of bringing to justice for tax offenses. In order to implement these goals within the framework of tax control, it is necessary to ensure that checks are made for the correctness of the calculation and payment of taxes, the prevention of tax violations and the provision of compensation for damage caused to the state as a result of non-fulfillment by taxpayers of their duties. In this study, the authors consider the comparative characteristics of the tax systems of foreign countries and the Russian Federation.

Keywords

Tax, Taxation, Individuals, Tax Control, Foreign Experience

The name of the journal

3C TIC

URL

https://dialnet.unirioja.es/servlet/articulo?codigo=7638942

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=214527&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Nasyrova Venera Ildusovna	ru_RU
dc.contributor.author	Salmina Svetlana Vitalevna	ru_RU
dc.contributor.author	Tufetulov Aydar Miralimovich	ru_RU
dc.contributor.author	Khafizova Aygul Rustemovna	ru_RU
dc.date.accessioned	2019-01-01T00:00:00Z	ru_RU
dc.date.available	2019-01-01T00:00:00Z	ru_RU
dc.date.issued	2019	ru_RU
dc.identifier.citation	Salmina S. V., Tufetulov A. M., Nasyrova V. I., Khafizova, A.R. Foreign experience in the individuals tax control / S. V. Salmina , A. M. Tufetulov, Nasyrova, A.R. Khafizova, // 3C TIC Cuadernos de desarrollo aplicados a las TIC. - 2019. - Special Issue. - P.287-299.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=214527&p_lang=2	ru_RU
dc.description.abstract	3C TIC	ru_RU
dc.description.abstract	The exercise of control over the collection of taxes is one of the key links ensuring the replenishment of the treasury of the budget of any state. Therefore, a huge role is played by the tax authorities of the country. It is thanks to them that reliable and timely collection of taxes is carried out, the functions assigned to the tax system are implemented. Tax control is aimed at all subjects of the economy: both legal entities and individuals. Tax control is carried out in order to identify tax offenses, as well as ensuring the inevitability of bringing to justice for tax offenses. In order to implement these goals within the framework of tax control, it is necessary to ensure that checks are made for the correctness of the calculation and payment of taxes, the prevention of tax violations and the provision of compensation for damage caused to the state as a result of non-fulfillment by taxpayers of their duties. In this study, the authors consider the comparative characteristics of the tax systems of foreign countries and the Russian Federation.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Tax	ru_RU
dc.subject	Taxation	ru_RU
dc.subject	Individuals	ru_RU
dc.subject	Tax Control	ru_RU
dc.subject	Foreign Experience	ru_RU
dc.title	FOREIGN EXPERIENCE IN THE INDIVIDUALS TAX CONTROL	ru_RU
dc.type	Articles in international journals and collections	ru_RU