The Need for Tax Control over Small and Medium-Sized Enterprises
The aim of the article is to study the need for conducting tax audits of small and medium-sized enterprises (hereinafter referred to as SMEs) in the context of preventing tax evasion. The types of tax audits envisaged by the Tax Code of Ukraine (TCU) are systematized. The features of these audits an...
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Format: | Article |
Language: | English |
Published: |
PH "INZHEK"
2019-04-01
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Series: | Problemi Ekonomiki |
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Online Access: | https://www.problecon.com/export_pdf/problems-of-economy-2019-4_0-pages-186_192.pdf |