DEVELOPMENT OF TAX CONTROL IN AGRICULTURE
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Author(s): | Boldyreva E. S., Khulkhachieva G. D., |
| Number of journal: | 2(35) | Date: | May 2016 |
| Annotation: | The article examines the need of introduction of tax control in the agricultural production at the level of state regulation and at the level of an economic entity in the form of internal tax control. At the level of state regulation it is proposed to introduce the tax monitoring implementing the system of supervision over economic and financial activity of taxpayers for identification and determination of rationality and economic feasibility of activities for accomplishing economic, tax and other contacts. At the level of an economic entity the algorithm of carrying out internal check of correct calculation and payment of taxes by the agricultural enterprises is proposed. |
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| Keywords: | tax control, agriculture, uniform agricultural tax, internal control, tax monitoring, algorithm of check, value added tax, tax administration, dynamics of tax revenues, collections, privileges. |
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| For citation: | Boldyreva E. S., Khulkhachieva G. D. Development of tax control in agriculture // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. № 2 (35). P. 81–85. |
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