TAX MONITORING - AS A TYPE OF TAX CONTROL
Keywords:
tax, tax monitoring, inspection, controlAbstract
In this article, an attempt was made to analyze the specific features of tax monitoring, which is considered a type of tax control, and the methods and means of their use in carrying out control measures. An opinion was expressed that conducting tax monitoring is not interference in the activities of business entities, but assistance, monitoring results are not punishment, but rather an opportunity to eliminate shortcomings in the tax field.
References
Kozimbek Goziev. Principles of tax legislation. International Scientific and Current Research Conferences. 2021. P.9-12.
I Turaboev, M Berdikulov. Tax monitoring as a new form of tax control. Review of law sciences. V.2. 2018 P.18.
Options for low-income countries’ effective and efficient use of tax incentives for investment. International Monetary Fund. 2015. P.43. https://www.imf.org/external/np/g20/pdf/101515.pdf
Monitoring Capital Flows to Sustainable Investments: Intermediate report. 2024. https://finance.ec.europa.eu/system/files/2024-04/240404-sf-platform-report-monitoring-capital-flows_en.pdf
Victor.Thuronyi. Taxation of investment funds. Tax Law Design and Drafting, Volume 2. 1998. https://doi.org/10.5089/9781557756336.071.
