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  3. Volume 7, Number 1(25), 2020
  4. Administrative legal bases of a risk-oriented system of tax control: foreign experience

Administrative legal bases of a risk-oriented system of tax control: foreign experience

Law.
2020;
Volume 7, Number 25
: 107-113
https://doi.org/10.23939/law2020.25.107

M.Noskova "Administrative legal bases of a risk-oriented system of tax control: foreign experience"
http://science.lpnu.ua/law/all-volumes-and-issues/volume-7-number-25-202...

Authors:
  1. M. Noskova
1
Postgraduate student of the University of Modern Knowledge

The article explores the main foreign models of the functioning of a risk-oriented tax control system. A search is made for ways to attract foreign experience to improve the domestic tax control system in the context of d ynamic changes in the administrative and legal regulation of this sphere of public relations. The main directions of development of the current legislation are shown taking into account foreign experience

venture enterprise
risk-oriented system
tax control
taxpayer
taxation
administrative regulation

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