Dorji Banzarov Buryat state University
LoginРУСENG

BSU bulletin. Economy and Management

Bibliographic description:
Ivanova M. D.
SOME ASPECTS OF THE IMPORTANCE OF TAX MANAGEMENT // BSU bulletin. Economy and Management. - 2018. №1. . - С. 44-47.
Title:
SOME ASPECTS OF THE IMPORTANCE OF TAX MANAGEMENT
Financing:
Codes:
DOI: 10.18101/2304-4446-2018-1-44-47UDK: 351.72
Annotation:
The article deals with the essence, concept, and content of tax management, its purpose and functions. It has been determined that tax management is a method of carrying out control measures. We point out that tax management is an important component of the activity of tax authorities, which has a great impact on the country’s economy, and it must be effective, otherwise the economic development of the country will be slower and taxes can become a heavy burden for taxpayers.
A variety of activities is regulated by the country's tax system. It has been noted that tax management is carried out using legal procedures and methods for implementation of monitoring functions.We have described the specific functions of tax management. Tax management as a form of tax control is of particular importance for the replenishment of incomes in the budget of the country and regions.
Keywords:
tax managment; tax control; tax; efficiency; functions; taxpayer.
List of references: