Home  Journals  Finance and Credit  18(402) - 2010 May

Improvement of the system of discovery of documents with the aim of raising efficiency of tax control

Available online: 7 May 2010

Subject Heading: TAX CONTROL

JEL Classification: 

The article is devoted to the subject of the additional tax actions. The following burning issues are given consideration: the issues related to conducting unified procedural acts of tax authorities on discovery of documents (information) during tax inspections and additional actions of tax control in regard to taxpayers.

Keywords: taxes, control, field tax inspections, documents, information, criteria on discovery of documents

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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