SCIENTIFIC SUPPORT OF INSTITUTIONAL REFORMS
LYSETSKA Nelya 1
1The Research Institute fiscal policy of the State University Fiscal Service of Ukraine
OrcID ID : https://orcid.org/0000-0001-7747-9521
Features of tax control of the new EU countries: the example of Latvia
The paper substantiates comprehensive approaches to the formation of an effective mechanism for tax control of income and expenses of taxpayers in the Baltic States, in particular in Latvia. In order to effectively implement methods of controlling income and expenditure on a legal basis, first of all, it is necessary to start comprehensive and persistent fight against shadow income. Methodological approaches should include: attracting public investment to create an information digital infrastructure for processing declarations; the elimination of shadow flows, as well as the implementation of universal declaration using indirect methods of determining tax liabilities and the general modernization of the tax system. The anti-corruption strategy of modern state legislation should be aimed not only at the inevitability of punishment for corrupt practices, but also at the consistent elimination of the conditions for corruption.
Keywords:tax control, methods of tax control, expenses of individuals, taxpayers
JEL: Н22, Н26, К34
Lysetska N. . Features of tax control of the new EU countries: the example of Latvia / N. Lysetska // Фінанси України. - 2021. - № 10. - C. 55-60.
| Article original in Ukrainian (pp. 55 - 60) | Download | Downloads :118 |
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