Tax control on the example of foreign countries

UDC 658.1
DOI: 10.36871/u.i.k.2024.09.01.008

Authors

Otarbek S. Tadtaev,
Milana T. Kachmazova,
Roxalana S. Adeeva,
Sofia A. Belikova,
North-Ossetian State University named after K. L. Khetagurov, Vladikavkaz, Russia

Abstract

The tax system plays a very important role in the activity of any state, in connection with which each state expresses interest in providing a stable functioning system of taxation. But, as it is known, to ensure this stability it is necessary to have a clearly formed certain system of control, in the role of which in our case is such a type of control as tax control, the importance of which daily only increases. Thus, the written scientific article is devoted to the study of the essence of such an important economic phenomenon as tax control. To disclose the topic of our research, we analyzed the applicability of tax control techniques in certain foreign countries, studying its main methods and features for each country separately.

Keywords

tax control, taxes, tax consulting, tax audit, foreign country.