The Need for Tax Control over Small and Medium-Sized Enterprises

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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Bibliographic Details
Main Author: Rudyk Nataliia V.
Format: Article
Language:English
Published: PH "INZHEK" 2019-04-01
Series:Problemi Ekonomiki
Subjects:
tax control
financial literacy
tax audits
taxpayer electronic account
electronic digital signature
common tax
unified social ta
Online Access:https://www.problecon.com/export_pdf/problems-of-economy-2019-4_0-pages-186_192.pdf

Internet

https://www.problecon.com/export_pdf/problems-of-economy-2019-4_0-pages-186_192.pdf

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