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Ways To Improve Taxing Control: Tax Debt Retirement

Author

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  • Igor Gryniv

    (State Higher Educational Institution «Kryvyi Rih National University»)

Abstract

The ways to perfect taxing control were considered in the article: in part of the forced penalty (redemption) of taxpayers` tax debt. The state of tax organs` work into state and regional level was analyzed, in relation to work on redemption of tax debt. Problem questions were considered in relation to application of administrative assets arrest and realization tax organs` description property of taxpayer. The new conceptual going was offered near determination of term «date of tax mortgage». The ways of tax debt retirement were considered at the enterprises of «transiter» and «tax pits», by amortization of enterprises-«beneficiary party» account payable.

Suggested Citation

  • Igor Gryniv, 2013. "Ways To Improve Taxing Control: Tax Debt Retirement," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 9, pages 37-39, September.
    • Handle: RePEc:uje:journl:y:2013:i:9:p:37-39
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