Authors
- Kolpakova Galina Mikhailovna Doctor of Economics, Full Professor
- Evdokimova Yulia Viktorovna Ph.D. (Philosophy), associate professor
Annotation
The article analyzes the main participants of taxation management — the state, tax and customs authorities, taxpayers. The disclosure of the essence of economic interest and its features is given. The economic interests of the participants in the taxation management are disclosed. Two categories of management participants have been identified: external and internal. Contradictions of economic interests of external and internal participants of relations are considered. The basic budgetary principles of economic regulation are studied. The tax mechanism of management, its essence and features are presented. In order to disclose the economic interests of the main participants in tax management, the specific features of the formation of a unified centralized system of tax authorities are disclosed. A detailed description of the system of economic interests of the state is given. The economic interests of the main services of the organization - accounting, legal, financial and tax in the management of taxation of legal entities are described in detail.
How to link insert
Kolpakova, G. M. & Evdokimova, Y. V. (2022). ECONOMIC INTERESTS OF PARTICIPANTS IN TAXATION MANAGEMENT OF LEGAL ENTITIES Bulletin of the Moscow City Pedagogical University. Series "Pedagogy and Psychology", 2022 №1 (31), 30. https://doi.org/10.25688/2312-6647.2022.31.1.3
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