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Revista Universidad y Sociedad
versión On-line ISSN 2218-3620
Resumen
LANZA GONZALEZ, Evelyn Beatriz; PEREZ GUTIERREZ, Jorge Luis y PEREZ LANZA, Cintia B.. METHODS THE SUPERVISION FOR EXTENSIVE CONTROL. Universidad y Sociedad [online]. 2017, vol.9, n.3, pp. 219-224. ISSN 2218-3620.
The improvement of control systems in legal persons employed by the Tax Administration, an objective of full employment as part of the management holding organization in attracting monetary resources; also responds to the needs of help stabilize the finances of the government sector, and the capping of local budgets deficit by strengthening mechanisms of fiscal control which is performed by the Tax Administration. The verification process can be done through two methods: the intensive and extensive control, which is the case of this article. As a process, extensive control is characterized by massive, rapid and is intended to act on certain taxpayers and taxes; It is organized in a planned way, according to the impact on revenue collection, and is performed by Tax Officers authorized to carry out inspections, who are told, what aspects need to be verified, however; for this process no defined specific methods or outline to follow for how to perform the review, which is of significant importance when there is a diversity of forms of taxes with different tax, as in the case of entities Retail. The aim of this paper is to present the methods used for the control of taxes in the form of extensive control in municipal entities of Retail. At work it describes how the proposed methods were used, the results and weaknesses identified.
Palabras clave : Tax administration; supervision; extensive control.