Influence of statehood institutions development on the tax control organization
Objective: to research the inducements for improving tax control. Methods: historical, logical and statistical methods, deduction and induction methods, scientific abstraction. Results: Basing on the analysis of researches in finance and taxation, the author ground the provision that the succession...
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| Format: | Article |
| Language: | English |
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Tatar Educational Center “Taglimat” Ltd.
2014-09-01
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| Series: | Russian Journal of Economics and Law |
| Subjects: | |
| Online Access: | https://www.rusjel.ru/jour/article/view/1680 |
| _version_ | 1797255974531104768 |
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| author | Z. S. Yakupov |
| author_facet | Z. S. Yakupov |
| author_sort | Z. S. Yakupov |
| collection | DOAJ |
| description | Objective: to research the inducements for improving tax control. Methods: historical, logical and statistical methods, deduction and induction methods, scientific abstraction. Results: Basing on the analysis of researches in finance and taxation, the author ground the provision that the succession of taxation elements, including tax administration, begins from the Ancient times. The tax administration and control methods have been improved depending on the level of statehood institutions development in each country. It is highlighted that only after state is formed, the taxes become a necessary and inherent tool of economic relations in the society anf the guarantee of the state stability. Scientific novelty: The author estimates the process of taxation systems forming, which bear a great similarity in their components (including the system of taxes and fees established by the state), during evolutionary development in different states; the methods and techniques of taxation; tax administration and control. The model is presented, which reveals the inducements and causes of taxation and tax administration improvement in various historical periods. Practical value: The research of rules and inducements of taxation systems changing gives opportunities for elaborating the specific directions of increasing the efficiency of tax control. |
| first_indexed | 2024-03-08T23:16:04Z |
| format | Article |
| id | doaj.art-1050aa98e0b84daa9ebc61e74f33aa33 |
| institution | Directory Open Access Journal |
| issn | 2782-2923 |
| language | English |
| last_indexed | 2024-04-24T22:14:22Z |
| publishDate | 2014-09-01 |
| publisher | Tatar Educational Center “Taglimat” Ltd. |
| record_format | Article |
| series | Russian Journal of Economics and Law |
| spelling | doaj.art-1050aa98e0b84daa9ebc61e74f33aa332024-03-20T08:16:47ZengTatar Educational Center “Taglimat” Ltd.Russian Journal of Economics and Law2782-29232014-09-01031061121678Influence of statehood institutions development on the tax control organizationZ. S. Yakupov0Institute of Economics, Management and Law (Kazan)Objective: to research the inducements for improving tax control. Methods: historical, logical and statistical methods, deduction and induction methods, scientific abstraction. Results: Basing on the analysis of researches in finance and taxation, the author ground the provision that the succession of taxation elements, including tax administration, begins from the Ancient times. The tax administration and control methods have been improved depending on the level of statehood institutions development in each country. It is highlighted that only after state is formed, the taxes become a necessary and inherent tool of economic relations in the society anf the guarantee of the state stability. Scientific novelty: The author estimates the process of taxation systems forming, which bear a great similarity in their components (including the system of taxes and fees established by the state), during evolutionary development in different states; the methods and techniques of taxation; tax administration and control. The model is presented, which reveals the inducements and causes of taxation and tax administration improvement in various historical periods. Practical value: The research of rules and inducements of taxation systems changing gives opportunities for elaborating the specific directions of increasing the efficiency of tax control.https://www.rusjel.ru/jour/article/view/1680taxation, state institutiontaxeshistorical epochscauses of taxation improvementtax administrationtax control |
| spellingShingle | Z. S. Yakupov Influence of statehood institutions development on the tax control organization Russian Journal of Economics and Law taxation, state institution taxes historical epochs causes of taxation improvement tax administration tax control |
| title | Influence of statehood institutions development on the tax control organization |
| title_full | Influence of statehood institutions development on the tax control organization |
| title_fullStr | Influence of statehood institutions development on the tax control organization |
| title_full_unstemmed | Influence of statehood institutions development on the tax control organization |
| title_short | Influence of statehood institutions development on the tax control organization |
| title_sort | influence of statehood institutions development on the tax control organization |
| topic | taxation, state institution taxes historical epochs causes of taxation improvement tax administration tax control |
| url | https://www.rusjel.ru/jour/article/view/1680 |
| work_keys_str_mv | AT zsyakupov influenceofstatehoodinstitutionsdevelopmentonthetaxcontrolorganization |