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Tax control in respect of goods and services tax in Canada

Chernov Konstantin Vladimirovich  (Applicant of the Moscow State Institute of International Relations)

The purpose of this article is to consider the practical implementation of the principle of simplicity of administration in Canada, as well as the analysis of tax control issues for taxpayers, in particular ways to verify the reliability of information in the filed declarations and the reasons for such inspections. In addition, the submission of a study of some alternative methods of control in other states.

Keywords:tax control, tax on goods and services, taxation in Canada
 

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Citation link:
Chernov K. V. Tax control in respect of goods and services tax in Canada // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2017. -№06. -С. 88-92
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