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IMPROVEMENT OF TAX CONTROL METHODOLOGY UNDER THE CONDITIONS OF QUALITATIVE TRANSFORMATIONS IN THE SYSTEM OF STATE TAX SERVICE BODIES

Authors: Alimardonov Muhammadi Ibrahimovich; Sherov Sanzhar Rajapovich; Yusupov Odil Amanovich;

IMPROVEMENT OF TAX CONTROL METHODOLOGY UNDER THE CONDITIONS OF QUALITATIVE TRANSFORMATIONS IN THE SYSTEM OF STATE TAX SERVICE BODIES

Abstract

Abstract. This article discusses the issues of reforming tax control, further improving and increasing the efficiency of state tax authorities, the formation of a “digital economy”, which is a logical continuation and development of the use of modern information and communication technologies as well as accelerating the implementation of universally recognized international norms and standards in national legislation.

Keywords

Key words: Tax control, taxpayers, tax service employee, taxes, other mandatory payments, direct taxes, indirect taxes, resource payments, state budget, state tax authorities, investment climate, principles of tax control, tax administration, tax monitoring, cameral tax audit, field tax audit, tax audit.

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selected citations
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This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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OpenAIRE UsageCountsViews provided by UsageCounts
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