DOI: https://www.doi.org/10.36719/2663-4619/65/257-260
Səbinə Rizvan qızı Abdullayeva
Azərbaycan Dövlət İqtisad Universiteti
magistrant
sebine_abdullayeva_2015.mail.ru

İNKİŞAF ETMƏKDƏ OLAN ÖLKƏLƏRDƏ VERGİ YIĞIMININ EFFEKTİV QURULMASI

Açar sözlər: vergi, vergi yığımı, vergi auditi, qanunvericilik, cərimə, vergidən yayınma, vergi sistemi, dövlət siyasəti

Establishing the effective tax collection in the developing countries
Summary
İn the contemporary condition one of the main the way which leads to the social and economical development is the correctly organized tax system. For this reason tax which is the main profit center for the government should be checked by the tax audit in order to provide budget for state. Specially during the last years modern organized and integrated world practice which brings new technology to the system is observed in the developing countries. Development of the economy is directly depend on the correct and timely collection of the tax payments. Lacks in the tax legislation, tax collection and tax audit which was indicated in the article are affecting to the economy of the developing countries. Government should give strong efford to eloborate the barriers and work attentively for this challenge.
Key words: tax, tax collection, tax audit, tax legislation, fine, tax sistem, government policy

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