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Journal articles on the topic 'Principles of tax control'

Author: Grafiati

Published: 5 June 2025

Last updated: 1 August 2025

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1

AL_Rehami, Dr Saad, Dr Rafah Karbal, and Hussain Jebur Hamood. "Public Opinion Control on Imposition of Environmental Tax." Migration Letters 21, S1 (2023): 317–23. http://dx.doi.org/10.59670/ml.v21is1.6058.

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Given the superiority of constitutional rules over other legal rules, it is necessary to have legal means that guarantee respect for the sublime legal rules by the public authorities in the state, especially the legislative authority - as it represents the public that elected it - to prevent their violation, or abuse in using its power. However, these legal guarantees are not sufficient to ensure the application of the rules, and jurists agree that public opinion control or public control is the best guarantee for defending constitutional principles because constitutional principles and rules

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2

ПУХАЛЬСЬКИЙ, Вадим. "ПРАКТИЧНЕ ЗАСТОСУВАННЯ ПРИНЦИПІВ ПОДАТКОВОГО ЗАКОНОДАВСТВА У ПОДАТКОВОМУ КОНТРОЛІ". Herald of Khmelnytskyi National University. Economic sciences 342, № 3(2) (2025): 78–82. https://doi.org/10.31891/2307-5740-2025-342-3(2)-12.

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The study is devoted to the disclosure of the principles of tax legislation and their role in the tax system and tax control in Ukraine. The principles of tax legislation enshrined in the TCU are not only the basis for the basic principles of taxation (establishment of taxes, their main elements, as well as amendments to certain elements of tax), tax legislation (content and focus of legal regulation of tax relations) in general, but also tax legislation in the field of tax control, in particular. The main purpose of the principles of tax legislation is to ensure a fair tax system in our count

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3

Aganina, R. N., and N. G. Apresova. "Principles of regulation of business activities in modern conditions." Courier of Kutafin Moscow State Law University (MSAL)) 1, no. 8 (2024): 16–25. http://dx.doi.org/10.17803/2311-5998.2024.120.8.016-025.

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The article examines and analyzes the basic principles of regulation of business activities. The characteristics of such principles as the principle of social justice, the principle of state control (supervision) and municipal control, the principle of stimulating conscientious compliance with mandatory requirements, the principle of mutual assistance and protection of interests, the principles of tax regulation of business activities are given. Attention is drawn to the need to transform the approach to maintaining fairness and balance of these principles.

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4

Tsarbaeva, Albina Bulatovna. "ORGANIZATION OF TAX CONTROL IN THE RUSSIAN FEDERATION." Globus: economy sciences 7, no. 4(44) (2021): 5–6. http://dx.doi.org/10.52013/2713-3052-44-4-2.

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The article discusses the principles of building a tax system, the content of tax policy, characterizes taxation in modern Russia. As well as the forms of tax control in the Russian Federation and tax evasion. Topical issues of rule-making activity in this area are analyzed.

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Zhuk, Olha. "Tax Control in the System of Taxes Administration." Journal of Vasyl Stefanyk Precarpathian National University 5, no. 3-4 (2017): 57–61. http://dx.doi.org/10.15330/jpnu.5.3-4.57-61.

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The article deals with the features of tax control in the system of tax administration. The main stages and peculiarities of implementation of tax control are highlighted on each of them. The principles and functions of tax control which will ensure the efficiency and effectiveness of this process are determined. The main forms and peculiarities of tax control are described

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Musagaliev, Ajiniyaz Jumagulovich, Muxammadi Ibragimovich Almardanov, Demirkaya Harun, and Rafael Ciloci. "Procedure for Implementing Tax Control in Tax Risk Management and Tax Audits." Partners Universal International Innovation Journal (PUIIJ) 02, no. 01 (2024): 76–83. https://doi.org/10.5281/zenodo.10643514.

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In this scientific article, in the reform of the tax administration in the Republic of Uzbekistan, on the further improvement of the activities of the state tax service bodies and the formation of a "digital economy" with high system efficiency and development, as well as on the acceleration of the implementation of universally recognized international norms and standards in the field of tax control into the national legislation the essence of the issues is clarified and the procedural rules of these processes are explained.

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7

Sophio Paliani, Sophio Paliani. "Tax Control." Economics 105, no. 6-8 (2022): 49–59. http://dx.doi.org/10.36962/ecs/105/6-8/2022-49.

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The subject of tax control is the tax authorities and the taxpayer. One of the peculiarities of tax control is that it must be highly organized, which is the basis for maximally summarizing SR 80 information on taxable transactions. Achieving this governance goal obliges the tax system to develop modern legal standards for the entire set of administration methodology, technical means, staff skills and other measures. Based on the principle of constitutional rank of equality of citizens before the law and the administrative body, the rule of law must be clearly defined, clear and unambiguous. T

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8

Titarchuk, Mykhailo I. "Institutional Principles of the Government Tax Policy." Business Inform 11, no. 538 (2022): 210–15. http://dx.doi.org/10.32983/2222-4459-2022-11-210-215.

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The purpose of the article is to disclose and deepen the institutional foundations of the government tax policy, taking into account the challenges of the special period. The article defines the basic principles and criteria for the formation of government tax policy. The expediency of taking into account retrospective foreign experience in the development and implementation of domestic tax policy is substantiated. The main tax trends in foreign countries are identified – the development of tax administration in the context of digitalization of the economy; development of a system of tax monit

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Kraievskyi, Volodymyr, and Oleksandr Muravskyi. "TAX COMPLIANCE CONTROL AND AUDIT OF TRANSFER PRICING TRANSACTIONS." Економіка розвитку систем 6, no. 1 (2024): 37–45. http://dx.doi.org/10.32782/2707-8019/2024-1-5.

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The article presents the authors' vision of the features and mechanism of tax compliance control and audit in the management of transfer pricing operations. Effective interaction between business entities and tax authorities in the process of controlling and auditing transfer pricing transactions should be based on the principles of compliance with the help of two tools – assessment of the quality of transfer pricing policy and internal control system (as a result of interaction of internal and external control systems) and assessment of the quality and effectiveness of internal audit of trans

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10

Maslov, K. V. "Tax risk management in the public control in order to ensure the tax security of the state." Law Enforcement Review 9, no. 1 (2025): 34–43. https://doi.org/10.52468/2542-1514.2025.9(1).34-43.

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The subject. The norms of Russian legislation governing risk management systems in the implementation of various types of public control.The purpose of the study is to confirm or refute the hypothesis that different types of public controls affect the tax security of the state, and tax risk management systems should be coordinated in their implementation.Methodology. The author uses methods of system analysis of scientific papers devoted to the various types of public control. Formal logical and legal interpretation of Russian regulatory legal acts is used also.The main results. The impact of

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11

Tokaeva, Bella B., Albina B. Tokaevа, and Batraz E. Bagaev. "TOPICAL ISSUES OF IMPROVING THE QUALITY OF TAX CONTROL." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5, no. 12 (2021): 49–57. http://dx.doi.org/10.36871/ek.up.p.r.2021.12.05.009.

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This paper based on an analytical review, the main stages of the formation of the taxation system in Russia are revealed in order to systematize knowledge about the history of the formation of taxation, which allow further understanding of the structure and principles of the functioning of the tax system in Russia. The problem of tax collection and administration and related tax theory and practice are receiving more and more attention in the scientific community both at home and abroad. The main trends of the tax legislation of 2021 are considered

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12

Sanz Gómez, Rafael. "Progresividad fiscal (España) = Tax progressivity (Spain)." EUNOMÍA. Revista en Cultura de la Legalidad, no. 18 (April 1, 2020): 311. http://dx.doi.org/10.20318/eunomia.2020.5279.

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Resumen: El artículo 31.1 de la Constitución española recoge el principio de progresividad como característica del sistema tributario. Este trabajo estudia el contenido del principio y su interacción con otros principios constitucionales, así como la limitada función de control desarrollada por la jurisprudencia constitucional. Analiza también la evolución histórica de la aplicación del principio, mostrando las conexiones entre la normativa española y el contexto europeo/occidental. Finaliza planteando posibles vías de evolución futura del sistema para un fortalecimiento del principio de progr

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13

NAZAROVA, N. A. "TAX BURDEN: PRINCIPLES AND EFFECTIVE WAYS OF OPTIMIZATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 2 (2021): 136–42. http://dx.doi.org/10.36871/ek.up.p.r.2021.02.02.024.

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The article examines the assessment and existing methods of the tax burden, directions of its optimiza-tion. One of the main systemic elements of the country's state policy is the tax system as one of the vectors in the direction of economic and social development. The legal basis of the state determines that an economic entity becomes a taxpayer, paying taxes and fees to the state budget system. For effective conduct of activi-ties, organizations need to assess the amount of taxes paid to the budget and determine how much of their own resources they can donate to the state as payment for usin

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14

Daniyelyan, S. А. "PRINCIPLES OF TAX LAW AND THEIR SIGNIFICANCE IN ENSURING CONSISTENT DEVELOPMENT OF TAX CONTROL PROCEDURES." Kyiv Law Journal, no. 4 (2021): 179–84. http://dx.doi.org/10.32782/klj/2021.4.26.

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15

Alekhnovich, Nikita I. "APPLYING OF TRANSFER PRICING TAX CONTROL INTERNATIONAL EXPERIENCE IN RUSSIA IN CONDITIONS OF MODERN ECONOMY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/1, no. 157 (2025): 58–65. https://doi.org/10.36871/ek.up.p.r.2025.04.01.007.

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The author describes the main methods of tax control of transfer pricing, which are used in Russia and in the world. He also analyzes the international experience of applying these methods and evaluates the possibility of implementing individual principles of transfer pricing tax control international practice in the conditions of Russian tax legislation.

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16

Melnychenko, Ruslan, Kateryna Pugachevska, and Kyrylo Kasianok. "Tax control of transfer pricing." Investment Management and Financial Innovations 14, no. 4 (2017): 40–49. http://dx.doi.org/10.21511/imfi.14(4).2017.05.

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The subject of the scientific work is analysis of the essence of the “transfer pricing” concept. It has been proven that transfer pricing is an economic and legal tool used by business entities for their tax burden optimization. It has been concluded that the concept “transfer price” means the price generated by multinational corporations in the process of commercial activity between the affiliated companies located in different countries and, correspondingly, different tax jurisdictions. In essence, transfer pricing means intra-company pricing of goods transferred between the enterprise subdi

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17

Vinnytska, Oksana, and Liudmyla Chvertko. "TAX CONTROL AS AN ELEMENT OF INTERACTION BETWEEN TAX PAYERS AND TAX AUTHORITIES." Economies' Horizons, no. 2-3(28) (June 1, 2024): 24–34. http://dx.doi.org/10.31499/2616-5236.2(28).2024.304728.

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The article analyzes the role and importance of tax control as a key element of interaction between taxpayers and tax authorities. It is determined that tax control is a key element of the tax system, since the functioning of the country's economy depends on its effectiveness, and forms of tax control contribute to the efficiency of tax relations. The elements and methods of tax control are considered, and it is determined that it operates within the framework of strict legal regulation and has a state character. It is established that in order to increase the activity of tax control, it is ne

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18

Poyarkov, Sergei Yur'evich, Vitalii Viktorovich Goncharov, Elena Gennad'evna Petrenko, and Anna Anatol'evna Borisova. "Public tax control in Russia: to the problem statement." Налоги и налогообложение, no. 6 (June 2023): 60–73. http://dx.doi.org/10.7256/2454-065x.2023.6.69581.

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This article is devoted to the analysis of public tax control in the Russian Federation. The paper substantiates the role and place of the institute of public control as the most important legal guarantee for the implementation and protection of not only constitutional principles (first of all, the principles of democracy and participation of Russian citizens in the management of state affairs), but also the entire system of human and civil rights and freedoms, as well as the rights and legitimate interests of public associations and other non-governmental non-profit organizations. The authors

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19

Bormotova, Alexandra, Nadežda Glubokova, Anna Agapova, Ivan Alyshev, Elizaveta Larkova, and Daria Lomakina. "Aspects of application of tax control by countries for cross-border operations." International Review, no. 3-4 (2021): 188–200. http://dx.doi.org/10.5937/intrev2103186b.

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International taxation, as follows from the theory, is a study of the tax burden on individuals or legal entities in accordance with the tax laws of different countries or international law. Russia, the United States and the EU are global jurisdictions with the most complete tax legislation concerning transfer pricing. In this regard, it is very useful to consider the experience of countries with different principles of taxation of international transactions, which will undoubtedly contribute to improving tax control over international transactions. As a rule, when performing cross-border tran

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20

Shalimov, Volodymyr, Valerii Reshetov, and Тatiana Melnyk. "Stimulation of the Socio-Economic and Innovative Development of the National and Regional Economy: Taking Into Account the Principles of Budget System and Taxation." Central Ukrainian Scientific Bulletin. Economic Sciences, no. 6(39) (2021): 131–41. http://dx.doi.org/10.32515/2663-1636.2021.6(39).131-141.

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The state does not carry out direct financing of innovation activities of enterprises, but it is possible and appropriate to use indirect methods of financing innovations embodied in budget and tax policies, which requires clear regulation of the relevant principles. The purpose of this article is to study the current practice of taking into account the goals of socio-economic and, first of all, innovative development in the principles of the budget and tax systems of Ukraine and substantiation of approaches to its improvement. It is substantiated that goals of socio-economic and innovative de

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SHEPELEVA, DINA, and VIOLETTA EMELYANOVA. "CONTENT OF THE INSTITUTE OF TAX MONITORING." LEGAL BULLETIN 1, no. 6 (2021): 80–86. https://doi.org/10.5281/zenodo.11184279.

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The relevance of the study of tax monitoring and its features in our modern state is beyond doubt, since in recent years the possibility of using this form of tax control by taxpayers has become a priority for taxpayers who meet the requirements of tax control. This interest is caused by a number of factors, one of which is the convenience of this form of control for the taxpayer. Therefore, the main purpose of this study will be to analyze tax monitoring, both in a narrow and broad sense. The key issue of consideration will be the organization of tax monitoring. Being a direct expression of t

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Gasimov, Anar Bahtiyarovich. "THE CONCEPT AND PRINCIPLES OF TAX CONTROL, ITS PLACE IN THE FINANCIAL CONTROL SYSTEM." Theoretical & Applied Science 69, no. 01 (2019): 187–90. http://dx.doi.org/10.15863/tas.2019.01.69.24.

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23

Khmelev, Sergey. "Problems of applying the principle of due diligence in the implementation of tax control in order to ensure the economic security of the enterprise." Russian Journal of Management 8, no. 4 (2021): 51–55. http://dx.doi.org/10.29039/2409-6024-2020-8-4-51-55.

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The article deals with the problems of applying the principle of due diligence in the current activities of the organization in the implementation of tax control in order to ensure the economic security of the enterprise in modern conditions of increasing the capabilities of information systems. Special attention is paid to the requirements of reliability of accounting and tax accounting. It is concluded that compliance with the strict requirements of the performance standards and innovations of Russian legislation on the tax records allows you to ensure the economic security of economic

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Purba, Lady Chintya, and Arifin Rosid. "Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023." Owner 9, no. 1 (2025): 640–54. https://doi.org/10.33395/owner.v9i1.2417.

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The Indonesian Government issued Minister of Finance Regulation Number 66 of 2023 as an implementing regulation of Government Regulation Number 55 of 2022. This new regulation aims to regulate the Income Tax treatment of income or compensation concerning work or services received in-kind. A study was conducted to evaluate the performance of PT. GXX in implementing the in-kind tax policy contained in PMK Number 66 of 2023. The research focused on examining the Company's tax system based on the principles contained in the Tax Control Framework. PT GXX operates in the logistics and offshore servi

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Vdovichena, L. "Methodology of tax consultation in the aspect of activity theory of law-enforcement." Analytical and Comparative Jurisprudence, no. 3 (September 28, 2022): 156–61. http://dx.doi.org/10.24144/2788-6018.2022.03.28.

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Tax reforms contributed to the recognition and consolidation of the institute of the tax consultations. This created the need to research new relationships between controlling tax authorities and taxpayers, as well as solving problems of legal regulation of their status at the level of industry legislation. The law-making methodology of tax consultations is of considerable interest, in particular through the prism of activity theory in law-enforcement. The application of the activity approach to the problems of modern tax law is inextricably linked with the trend of anthropologizing tax legal

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IVANOVA, ELENA. "TAX MONITORING IN THE SYSTEM OF STATE FINANCIAL CONTROL." Economic Problems and Legal Practice 17, no. 2 (2021): 222–27. http://dx.doi.org/10.33693/2541-8025-2021-17-2-222-227.

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The article talks about the concept of tax monitoring, its place and significance in the state financial control system. The purpose of the work is determining its place and importance in the system of state financial control. Tax monitoring as a form of tax control refers to the so-called horizontal tax control, which is expressed in a system of constant online partnership between tax authorities and taxpayers on the calculation and payment of tax payments, accounting and tax accounting. This procedure is carried out in relation to large taxpayers who are subject to certain requirements of th

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Malinovskii, Oleg Nikolaevich, Vitalii Viktorovich Goncharov, and Elena Gennad'evna Petrenko. "On the possibility of public control over on-site tax audits in the Russian Federation: towards the formulation of the problem." Финансы и управление, no. 3 (March 2024): 165–80. http://dx.doi.org/10.25136/2409-7802.2024.3.71139.

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The article is devoted to the analysis of the possibility of public control over on-site tax audits. The activities of the tax authorities in Russia directly affect the rights, freedoms and legitimate interests of all individuals and legal entities. The problems of organizing and implementing public control measures in relation to the specified activities of federal executive authorities are of great interest and importance, especially in terms of on-site tax audits, during which representatives of the Federal Tax Service carry out within the premises of taxpayer various actions in order to mo

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Andrianova, Natalia Gennadievna. "Pre-check analysis of taxpayer activities: problems of legal regulation." Юридические исследования, no. 6 (June 2025): 14–26. https://doi.org/10.25136/2409-7136.2025.6.74824.

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The article explores the pre-check analysis of taxpayers' activities as a new form of tax control. It has been found that recently, the nature of the implementation of activities within the framework of pre-check analysis by tax authorities has changed significantly, transforming this activity from purely analytical to a control function. The author analyzes the main principles and procedures for conducting pre-check analysis of taxpayers' activities, identifies issues of legal regulation and the procedure for conducting pre-check analysis of taxpayers' activities. It is noted that currently,

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Kuzmenko, Halyna. "INFORMATION SUPPORTING SYSTEM ABOUT TAX CAPACITY OF A COMPANY AND ITS EFFICIENCY: PRINCIPLES OF FORMATION AND EVALUATION." PIRETC-Proceeding of The International Research Education & Training Centre 10, no. 03 (2020): 17–23. http://dx.doi.org/10.36962/1003202016.

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The principles of forming the system of information about tax capacity are grouped and the directions of activity of the enterprise are identified, in view of which it is expedient to establish criteria for assessing its efficiency. The formation of information about tax capacity of an enterprise should occur not chaotically, but according to certain principles. The lists of basic principles (unity, objectivity, competence, probability and periodicity) and additional principles (dynamism, rationality, conformity, control) have been substantiated. The system of indicators and criteria of the fo

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Kuzmenko, Halyna, Nataliia Shalimova, and Alla Lysenko. "INFORMATION SUPPORTING SYSTEM ABOUT TAX CAPACITY OF A COMPANY AND ITS EFFICIENCY: PRINCIPLES OF FORMATION AND EVALUATION." Socio World Social Research & Behavioral Sciences 01, no. 01 (2020): 38–44. http://dx.doi.org/10.36962/swd01012020.

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The principles of forming the system of information about tax capacity are grouped and the directions of activity of the enterprise are identified, in view of which it is expedient to establish criteria for assessing its efficiency. The formation of information about tax capacity of an enterprise should occur not chaotically, but according to certain principles. The lists of basic principles (unity, objectivity, competence, probability and periodicity) and additional principles (dynamism, rationality, conformity, control) have been substantiated. The system of indicators and criteria of the fo

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Geynts, Yulia S. "TAX MONITORING AS A TOOL TO ENSURE ECONOMIC SECURITY OF THE STATE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/7, no. 146 (2024): 26–31. http://dx.doi.org/10.36871/ek.up.p.r.2024.05.07.003.

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In the article the author analyzes a relatively new method of tax control in the Russian Federation – tax monitoring. The analysis of the dynamics of the development of this regime, conditions for conducting, principles, as well as the advantages of tax monitoring shows the relevance and prospects for the development of this tool from the position of ensuring economic security of the state.

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Grundel, Larisa P. "Criterion Evaluation of Tax Residency for Legal Entities in Russia." Bulletin of the Far Eastern Federal University. Economics and Management, no. 3 (79) 2016 (November 16, 2016): 51–60. https://doi.org/10.5281/zenodo.163476.

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The subject of this study is the evaluation of the criterion defining the specific features of tax residency for legal entities. This study analyses the approaches and principles that determine tax residency for legal entities. The paper is based on the analysis of theoretical changes in the current legislation related to tax administrations of foreign countries as well as the analysis of the basic principles for defining the residency for legal entities. The study is conducted by utilising econometric and statistic methods. This study emphasises the tax residency as one of the fundamental con

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Ashirboev, Yodgorbek Marsbek ogli, and Umid Eshkovat ogli Shoydaliev. "IMPROVE ACCOUNTABILITY AND TAX CONTROL FOR COMMITTING TAX OFFENCES." Thematics Journal of Business Management 5, no. 1 (2022): 88–95. https://doi.org/10.5281/zenodo.6524941.

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<strong>Abstract: </strong>This scientific article reflects the reform of tax administration, further improvement of the activities of the state tax service and the formation of a "digital economy" with increasing efficiency and development, as well as accelerating the implementation of international norms and standards in this area. tax control.

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Bazov, Viktor. "Controlled foreign companies (CFC/КІК): concept and principles of taxation". Slovo of the National School of Judges of Ukraine, № 4(33) (15 березня 2021): 110–19. http://dx.doi.org/10.37566/2707-6849-2020-4(33)-9.

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The article is sanctified to the decision of concept and principles of taxation of the controlled foreign companies. Basic ideas that were fixed in basis of judicial doctrine of the controlled foreign companies are investigational. It will be that an input in the tax law of rules of taxation of the controlled foreign companies is related to the necessity of implementation at national level of step of 3 Plans of actions of BEPS «Development of effective rules of taxation of the controlled foreign companies (CFC)». Marked, that with the aim of input of international standards of tax control for

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Orlova, M. Yu, and S. S. Parshina. "Internal tax control: The phased implementation through the risk-based approach." Finance and Credit 26, no. 5 (2020): 1068–84. http://dx.doi.org/10.24891/fc.26.5.1068.

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Subject. The article discusses theoretical and practical principles for setting up the internal tax control in terms of the target's interests and rationale for implementing such a control function. Objectives. The study examines various interpretations of internal tax control and detects difficulties in setting the internal tax control function in companies, outline an effective mechanism for implementing it and sorting controlling procedures, which are intended to mitigate key tax risks inherent in the company. This will possibly motivate companies to undertake tax control sessions on a regu

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DANIIELIAN, S. A. "PRINCIPLES OF TAX LAW IN THE ASPECT OF THEIR LAW ENFORCEMENT WITHIN THE FRAMEWORK OF TAX CONTROL PROCEDURES." Scientific Journal of Public and Private Law 1, no. 5 (2021): 60–63. http://dx.doi.org/10.32844/2618-1258.2021.5.1.11.

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Mustafa, Kara. "LEGALITAS TAX PLANNING ATAS PAJAK PENGHASILAN." Aliansi : Jurnal Manajemen dan Bisnis 13, no. 1 (2020): 69–74. http://dx.doi.org/10.46975/aliansi.v13i1.8.

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This study aims to analyze the Legality of Tax Planning on Income Tax. The method used in the writing of this research is the method of writing normative law, namely the way of writing based on the analysis of some legal principles and legal theory and legislation appropriate and related to the problems in this study. Tax Planning Legality on Income Tax is a general tax planning refers to the process of business engineering and taxpayer transactions Agency so that tax debt is in the minimal amount, but still within the frame of the regulation. With Tax Planning Legality on Income Tax is expect

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Хаванова, Инна, and Inna Khavanova. "Category of Market Price in Modern Tax Law." Journal of Russian Law 4, no. 7 (2016): 0. http://dx.doi.org/10.12737/20152.

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 The article is devoted to transfer pricing rules with particular reference to unresolved problems. Its purpose is to outline the complex issue of transfer pricing. The author examines the difference between the concepts of “market price” and price, determined according to the “arm’s length principle”, discusses the basic rules of taxation, principles of determining the price of goods, work or services for taxation purposes. To ensure the correct application of the separate entity approach, countries have adopted the arm&#180;s length principle. This article analyzes initiatives on t

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Джафарова, З. К., С. А. Курбанов, and И. М. Педаева. "Theoretical foundations of tax monitoring as a form of control and its role in the system of tax administration." Экономика и предпринимательство, no. 9(146) (January 22, 2023): 1249–54. http://dx.doi.org/10.34925/eip.2022.146.9.248.

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Статья посвящена вопросам развития и совершенствования налогового контроля и, как одной из наиболее совершенных и новых форм - налогового администрирования. В статье раскрыты основные положения налогового мониторинга, а также исследована его роль в системе налогового администрирования. Определена экономическая сущность налогового контроля, являющегося частью налогового механизма и основным элементом финансового контроля. Проведено исследование налогового контроля в системе налогообложения, определены основные принципы и условия организации налогового мониторинга, дана схема функционирование на

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KHOMYN, Petro. "Tax policy of Ukraine against the background of classical principles of taxation." Fìnansi Ukraïni 2022, no. 8 (2022): 118–28. http://dx.doi.org/10.33763/finukr2022.08.118.

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Introduction. Despite the sufficient number of publications by domestic scientists, which contain thorough recommendations regarding the formation of a balanced taxation system in Ukraine, attempts to implement them are of a contradictory nature. This is confirmed by permanent stochastic amendments and additions to the Tax Code of Ukraine, which are characterized by a lack of systematicity. Problem Statement. At various stages of the development of tax policy in Ukraine, almost no systematic studies of its effectiveness were conducted. Taking into account the challenges of destabilization in t

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Kampas, Athanasios, and Laurent Franckx. "On the Regulatory Choice of Refunding Rules to Reconcile the ‘Polluter Pays Principle’ and Pigovian Taxation: An Application." Environment and Planning C: Government and Policy 23, no. 1 (2005): 141–52. http://dx.doi.org/10.1068/c04101s.

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The ‘polluter pays principle’ (PPP) is one of the four principles that govern the European Union's environmental policy. Although PPP justifies Pigovian taxation as a legitimate policy means to internalise externalities, there is a potential contradiction between PPP and Pigovian taxation depending upon the definition of pollution control costs. We summarise this debate and focus on the lump-sum refunding of tax revenues in order to reconcile the PPP and Pigovian taxation. We propose equity as the guiding principle to select among various refunding schemes, and empirically examine a specific a

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DUBKOVA, V. B. "THE CONCEPT OF DIFFERENTIATED METHOD OF TAXATION OF CORPORATE PRO TS." Economics: Theory and Practice 74, no. 2 (2024): 50–65. http://dx.doi.org/10.31429/2224042x_2024_74_50.

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The purpose of this article is to present the concept of the differentiated method of corporate profit taxation developed by the author. The article reveals its regulations and elements. The definitions of economic categories and principles of differentiated method are proposed. The possibilities of tax control and management of tax basis, tax burden, it compensation, financial stability of enterprises and the economy as a whole, transition of sectoral enterprises from group to group in conditions of this concept are considered.

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Farkhutdinov, Ruslan Damirovich. ""Tax reconstruction" in tax legal relations." Налоги и налогообложение, no. 5 (May 2022): 52–61. http://dx.doi.org/10.7256/2454-065x.2022.5.38223.

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The relevance of annual legal changes and the novelty of the application of such norms and definitions in tax legal relations, which are absent in law, predetermines the need to study such a scientific phenomenon as "tax reconstruction". The purpose of the study is regulators that allow protecting the interests of taxpayers by identifying the limits of the impact of public law on the subjects of such legal relations. The methodology was the application of system analysis and synthesis, induction and deduction, a conceptual approach to achieving a reasonable balance of public and private intere

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Tasalov, K. A. "Legal problems of the Russian concept of risk-oriented approach in the area of taxation." Actual Problems of Russian Law, no. 4 (May 30, 2019): 55–61. http://dx.doi.org/10.17803/1994-1471.2019.101.4.055-061.

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A risk-oriented approach used by the Russian tax authorities for planning control activities contains a number of shortcomings that reduce its effectiveness in terms of encouraging compliance. The stages of the risk assessment process are reflected in various legal instruments that are not integrated into any system. The legal mechanism established by the tax authorities at the subordinate level to assess risks creates a prerequisite for violation of the principles of the taxes and fees legislation. This flaw is caused by the lack of differentiation of risk criteria, which leads to the interve

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ГЮЛЬМАГОМЕДОВА, Г. А. "TAX SECURITY ISSUES IN THE RUSSIAN FEDERATION: THEORY AND PRACTICE." Экономика и предпринимательство, no. 10(159) (December 4, 2023): 60–63. http://dx.doi.org/10.34925/eip.2023.159.10.008.

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В статье рассматривается понятие налоговой безопасности – одной из важнейших составляющих финансовой безопасности. Определены функции налоговой безопасности и ее принципы. Рассматриваются мероприятия налогового контроля, проводимые налоговыми органами для достижения доходной составляющей части бюджета страны, в целях усиления налоговой безопасности государства. Данная статья рассматривает современные проблемы, которые стоят перед налоговой безопасностью в стране и способы их решения. The article defines the concept of tax security - one of international financial security. The functions of tax

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Kovalenko, S. N. "Developing Economic and Mathematic Models of Company Tax Burden Taking into Account Specific Features of Industry." Vestnik of the Plekhanov Russian University of Economics, no. 4 (July 4, 2024): 148–58. http://dx.doi.org/10.21686/2413-2829-2024-4-148-158.

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The importance and appraisal of enterprise tax burden is underlined by its serious impact on its finance and business functioning. In order to conduct a high-quality tax controlling, cut tax risks and achieve optimal tax burden the author focuses attention on studying theoretical principles and approaches to estimating the impact of tax burden on business activity of the organization. Through analyzing economic and mathematic methods of assessing company tax burden elaborated by Russian scientists, focus was made on the importance of investigating this indicator within the frames of econometri

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Rudyk, N. V. "Measures to Prevent Tax Debt among Small and Medium-Sized Businesses." PROBLEMS OF ECONOMY 4, no. 46 (2020): 342–50. http://dx.doi.org/10.32983/2222-0712-2020-4-342-350.

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The article aims at forming a roadmap for self-reliant control of the absence of tax debt for small and medium-sized businesses in Ukraine. The necessity of conducting tax audits for small and medium-sized businesses in terms of preventing tax evasion has been studied. The article systematizes the types of tax audits provided by the Tax Code of Ukraine (hereinafter referred to as TCU) amid the COVID pandemic. The peculiarities of these audits and their key features are detailed. The necessity to conduct self-reliant control of the absence of tax debt among small and medium-sized enterprises (h

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BOGACHEV, Sergei V. "Special features of territorial tax incentives to accelerate economic growth." Finance and Credit 28, no. 12 (2022): 2681–702. http://dx.doi.org/10.24891/fc.28.12.2681.

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Subject. The article addresses special aspects of territorial tax incentives to accelerate economic growth Objectives. The aim is to identify the specifics of territorial tax incentives for economic growth and develop proposals to use them. Results. The study reveals features of territorial tax incentives for economic growth. The benefits are provided from own sources of budgets of subjects of the Federation and municipalities, i.e. property taxes (corporate property tax, land and transport taxes) and income tax. The privileges are available in preferential territories (SEZ, TASED, TAD) and ar

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Cheshin, Andrey Vladimirovich, Shikhtimer B. Magomedov, Vitaly V. Goncharov, and Elena Gennadievna Petrenko. "Organization and Implementation of Public Tax Control in Russia: Modern Problems and Ways to Solve Them." International Journal of Religion 5, no. 8 (2024): 66–74. http://dx.doi.org/10.61707/41r0z558.

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Annotation. This scientific research addresses the issues of the functioning and development of public tax control, which is the most important component in the system of guarantees of both the system of constitutional principles (especially democracy and the participation of Russian citizens in the functioning of the public administration system), and the system of rights, freedoms, legitimate interests of individuals and legal entities in Russia. The necessity of incorporating the institution of public tax control into the Russian legal system is substantiated. The article examines various a

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Grant, Jennifer. "It Is About Control: Progressivism, FATCA and Global Law." Perspectives on Federalism 8, no. 3 (2016): E—87—E—104. http://dx.doi.org/10.1515/pof-2016-0018.

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Abstract Progressive ideology has slowly eroded American principles for over a century, declaring social control its ultimate goal. Social control is not possible while American principles, such as individual freedoms and limited government, thrive. Global control is now the favored progressive tactic to overcome such principles, and no sector of our lives is off limits. This paper intends to examine the motives behind, and consequences of, U.S. legislation known as the Foreign Account Tax Compliance Act (“FATCA”). Thanks to FATCA, financial institutions around the world have been forced into

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