RATIONALE FOR SELECTION ORDER OF TAXPAYERS FOR INCLUSION IN THE SCHEDULE OF TAX INSPECTION
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 6
Abstract
The theoretical and practical aspects of the planned tax audits are investigated. Defined more precisely the notion of "tax control" and suggested the definition of "routine tax audit." Grounded the scheme of taxpayer selection for inclusion in the schedule of a tax audit.
Authors and Affiliations
A. E. Naidenko, Y. A. Rudenko
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