BUSINESS INFORM №12-2016

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34

Section: Finance, Money Circulation and Credit
UDC 336.22
Paientko T. V.
The Theoretical and Organizational Foundations of the Tax Controlling (p. 214 - 221)
The article is aimed at substantiation of essence, principles, functions, and tasks of the tax controlling at the macro level. It has been found that the tax controlling is a system of informational support and coordination of the decision-making process. It includes forecasting and planning, tax accounting, financial diagnosis, budgeting, risk management, exchange of financial information between the central body of the executive power, providing the State tax and customs policy, other organizations participating in the system of controlling, and tax payers. It has been determined that purpose of the tax controlling is the integrated development of the fiscal technologies and solutions in the area of taxes on the basis of knowledge, focused on the civilized cooperation between taxpayers and the central body of the executive power. Principles, functions, and tasks of the tax controlling at the macro level have been substantiated.
Keywords: tax controlling, functions, principles, tasks of tax controlling
Fig.: 2. Tabl.: 2. Bibl.: 14.

Paientko Tetiana V. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance named after V. M. Fedosov, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Paientko, Tetiana V. (2016) “The Theoretical and Organizational Foundations of the Tax Controlling.” Business Inform 12:214–221.

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