Compliance with the rules of conducting the factual inspection by the State Fiscal Service of Ukraine
Journal Title: Право та державне управління - Year 2018, Vol 1, Issue 4
Abstract
The article is dedicated to the analysis of the action compliance of the bodies of the State Fiscal Service of Ukraine with the rules of conducting the factual inspection. The author aims to show the imperfection of the legislative regulation of the rules of the factual inspection, the unsettled stages of the registration of the results of the factual inspection. In this regard, the author doubts the direct observance of the rights and legal interests of taxpayers during the factual inspection, as well as the possibility of appealing against the cause and the fact of conducting the factual inspection by the State Fiscal Service Ukraine.
Authors and Affiliations
А. М. Котенко
Keywords
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