| Abstrakt: |
The article is devoted to the development of theoretical and methodological bases of state tax controlling which is a multifunctional, integrating system of state tax flow management. Introduction and further improvement of the state tax controlling system will allow to improve the efficiency of the process of management of the state tax revenue and tax expense as well as to build a system of information and service support, which is required for analyzing, evaluation and coordination of this process. The article provides a definition of the concept of the state tax controlling and describes its content, main elements, purpose, tasks, functions and basic tools. Tax controlling practice in neighboring countries is considered. Moreover, due to changes to the Tax Code of the Republic of Azerbaijan within the framework of reforms of the 1st of January 2019, related to modernization of tax administration, the impact of priority areas on the economic development of the country is also considered. Particularly, it addresses the influence of entrepreneurship support, "twilight economy" reduction, the tax base expansion, application of tax concessions to increase economic efficiency, etc. on the economy. [ABSTRACT FROM AUTHOR] |
