Efficiency improvement for tax control: international experience
Автор: Morozov M.S.
Журнал: Вестник Ассоциации вузов туризма и сервиса @vestnik-rguts
Рубрика: Финансы
Статья в выпуске: 2 т.3, 2009 года.
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The author examines international instruments for the efficiency improvement of tax monitoring. The article describes selection procedures for audits used by tax authorities in USA, Germany, and Denmark. In addition, the author analyses internal control over the tax authorities in France and the Netherlands.
Короткий адрес: https://sciup.org/140209017
IDR: 140209017
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