Tax control as one of the factors of economic security of the state
Abstract
The urgent task of the state tax policy is to improve the system of indicators and mechanisms for assessing the effectiveness of tax control measures. The article considers different scientific approaches to assessing the effectiveness of tax control. The coefficients used to date to assess its indicators have been studied. Indicators of the intensity of tax audits were considered. The findings obtained from this study can help in the process of developing measures to increase the level of efficiency of tax control and to identify priority courses for the development of the tax system in the country.
About the Author
V. N. Konovalov
Orenburg State University
Russian Federation
Russian Federation
Vadim N. Konovalov – lecturer at the Buzuluk Humanitarian and Technological Institute
Orenburg
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Review
For citations:
Konovalov V.N. Tax control as one of the factors of economic security of the state. Vestnik of Samara State University of Economics. 2024;(4):40-49. (In Russ.)
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