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HORIZONTAL MONITORING AS A FORM OF TAX CONTROL
(STEF92 Technology, 2015, SHUVALOVA, E., SHUVALOV, A., BUTENKO, L.)
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The main purpose of the tax authorities is to get the highest possible positive and financial performance, while minimizing the costs and resources. Procedure extended information interaction (the horizontal monitoring) applied exacerbated in some foreign countries. The purpose of the application of horizontal monitoring is to create an effective budget system of tax administration. Horizontal monitoring is necessary to expand the boundaries of interaction with taxpayers. And also to predict possible tax risks. Ho...



