Poternak Y. Tax control in the state economic security system

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0414U004251

Applicant for

Specialization

  • 21.04.01 - Економічна безпека держави

23-09-2014

Specialized Academic Board

К 26.007.07

Essay

The thesis provides a comprehensive research and definition of the importance of tax control in the scope of state economic security. The mechanism and organization of tax control system in Ukraine has been analyzed, theoretical and applied principles of its effective implementation and ways of increasing efficiency have been substantiated. An attention has been focused on the need to determine not only facts of a present deviation from norm, in particular, nonfulfillment of tax obligations, but also analyzing nature of detected tax violations and specifying correlation between control deviations of tax proceeds and threats to state economic security.

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