Izvestiya of Saratov University.
Economics. Management. Law
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)

taxation of individual income

The Introduction of Indirect Methods of the Determinin the Tax Liabilities as the Direction of Improving the Efficiency of Tax Control Sysnem of Individual Income

Introduction. High rates of tax evasion on income of individuals requires the state to find new, more effective forms and methods of tax revenue control individuals. One of the ways to increase the efficiency of state control over taxation of citizens may be the introduction of indirect methods for the determination of tax liabilities. Theoretical analysis.