The taxation control and the taxation administration in the system of principles for the efficientand responsible management of the public finance
The basic aims of the modern taxation reform in Russia can be defined as achievement of more equitable assessment and general simplification of the fiscal system. At the same time, the system of fiscal administration must provide reduction of expenses for execution of the fiscal legislation for the government as well as for taxpayers
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Keywords
налоги, контроль, администрирование, the taxes, the taxation control, the administrationAuthors
Name | Organization | |
Porollo Elena V. | Rostov State Economic University | andreyf@donpac.ru |
Kazakov Vladimir V. | Tomsk State University | prorektorsv@mail.ru |
References
Стиглиц Дж.Ю. Экономика государственного сектора. М.: ИНФРА-М, 1997.
Поролло Е.В. Налоговый контроль: Принципы и методы проведения. М.: Гардарика, 1996.
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Артеменко Д.А., Поролло Е.В., Хашева З.М. Налоговое администрирование: Теория, механизм, региональная практика. Краснодар: Южный институт менеджмента, 2007.
