TAX CONTROL IN UKRAINE
DOI:
https://doi.org/10.30890/2567-5273.2023-29-02-024Keywords:
taxes, tax control, control organs, inspections, comparisons, monitoringAbstract
The article emphasizes that control is one of the most important functions of state administration, and tax control is one of the directions of state financial control, which ensures in compliance with tax legislation by taxpayers. The article describes tMetrics
References
Report on the implementation of the work plan of the Main Directorate of the DPS in the Kirovohrad region for 2022: Holovne upravlinnia DPS u Kirovohradskii oblasti. Retrieved from: https://kr.tax.gov.ua/data/material/000/538/650981 [in Ukrainian]
Tax Code of Ukraine. (2010, December 2). Retrieved from: https://zakon.rada.gov.ua/laws/show/2755-17/conv#n5483 [in Ukrainian]
Law of Ukraine on amendments to the Tax Code of Ukraine and other legislative acts regarding the effect of norms during the period of martial law № 2120-ІХ. (2022, March 15). Retrieved from: https://zakon.rada.gov.ua/laws/show/2120-20#Text [in Ukrainian]
Fomina, T.V., & Puhachenko, O.B. (2022). Tax incentives for business entities under martial law in Ukraine. Modern engineering and innovative technologies, 20, 113-123. DOI: 10.30890/2567-5273.2022-20-02-053 [in Ukrainian]
Fomina, T.V., & Puhachenko, O.B. (2020). Organization and methodology of tax audits. Dnipro: Seredniak T.K. [in Ukrainian]
Puhachenko, O.B., & Fomina, T.V. (2014). Tax control as a tool to prevent the shadow economy. Strategic priorities of detinization of Ukraine in the system of economic security: macro and micro dimension (рр. 259-280). Cherkasy: Chabanenko Yu.A. [in Ukrainian]
Receipt of taxes and fees as of 01.01.2023: Derzhavna podatkova sluzhba Ukrainy. Retrieved from: https://tax.gov.ua/diyalnist-/pokazniki-roboti/ [in Ukrainian]
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