Articles
The nature and content of internal systems of tax controls of economic entities
Received: 15.01.2014 Published: 15.01.2014
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Abstract
This article, developed within the framework of dissertational research, reveals the interaction of macro and micro levels of tax control systems within the author's definition of internal tax control and specifically, highlights the methodological principles and characteristics of control methods and functions. The author contends that it is a necessary prerequisite to create an internal special division within the corporate tax service for the complete functioning of such system. Such a system of internal tax control will allow the standardization of business control processes for such economic entities.
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Для цитирования:
Цепилова Е.С. Содержание и сущность системы внутреннего налогового контроля хозяйствующих субъектов // Государственная служба. 2014. Т. 16, № 1. С. 42–46.
For citation:
Tsepilova E. The nature and content of internal systems of tax controls of economic entities // Gosudarstvennaya Sluzhba. 2014. Vol. 16, no. 1. P. 42–46.
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How to Cite
Tsepilova E. The nature and content of internal systems of tax controls of economic entities // Gosudarstvennaya Sluzhba. 2014. Vol. 16, no. 1. P. 42–46.
