AUTHORITY AND FUNCTION OF CONTROLLING AUTHORITIES IN THE TAXATION FIELD: DETERMINATION AND RELATIONSHIP CONFINENCE
Journal Title: Право та інноваційне суспільство - Year 2017, Vol 8, Issue 1
Abstract
The paper is dedicated to the issues related to the definition of the controlling bodies functions range. The meaningful content of the concept of «power of a state authority» was determined. Outlined the circle of subjects performing functions in the field of taxation. The classification of functions of controlling bodies was carried out, thus as a result of it the following functions were allocated: a) controlling; b) servicing; c) organizational and institutional; d) informational and analytical; e) representation of interests; e) guarding. The conclusion is made about the unity and interaction of the functions of the controlling bodies.
Authors and Affiliations
N. O. Khanova
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