AUTHORITY AND FUNCTION OF CONTROLLING AUTHORITIES IN THE TAXATION FIELD: DETERMINATION AND RELATIONSHIP CONFINENCE

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

Keywords

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  • EP ID EP460397
  • DOI -
  • Views 90
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How To Cite

N. O. Khanova (2017). AUTHORITY AND FUNCTION OF CONTROLLING AUTHORITIES IN THE TAXATION FIELD: DETERMINATION AND RELATIONSHIP CONFINENCE. Право та інноваційне суспільство, 8(1), 87-91. https://europub.co.uk/articles/-A-460397