Podatkovyi kontrol' v Ukraini: teoretychni ta praktychni aspekty
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The theoretical aspects of tax control, the organizational and methodical principles of its construction are revealed, the current theoretical developments and practical experience of the State Tax Service of Ukraine specialists regarding the assessment of the effectiveness and efficiency of tax control are investigated; directions for its improvement are summarized and determined.
The theoretical, organizational, methodical principles of tax control have been systematized and improved, and practical recommendations for increasing its effectiveness have been substantiated.
