INTERACTION OF CONTROLLED PARTIES IN THE CONDITIONS OF IMPLEMENTATION OF TAX AUDIT
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 5, Issue 61
Abstract
The article states that at the present stage in the domestic financial control system there is an urgent need to change the paradigm of public-private partnership. An overview of scientific developments and the study of issues in tax control allowed us to propose a new model of relations between the state and private structures through the introduction of the tax audit institution. Within the framework of this article the legal principles of independent experts – auditors and peculiarities of their interaction with state controlling bodies in the conditions of implementation of tax audit are disclosed. It has been determined that tax audits as a task of providing sufficient confidence can be implemented in the system of state control in the form of documentary verification, the essence of which is established by the norms of the Tax Code of Ukraine, which in general does not contradict the concept of tax audit and the method of its implementation. There is an array of tax information that the auditor has to use free of charge when performing a tax audit on the basis of the principle of solidarity of the parties in the conditions of their cooperation: joint use of tax information ↔ joint submission of documentary checks within the framework of tax deregulation. The normative-legal and methodological bases of tax audit in the system of financial control on their components and generalization levels are considered. The scheme of interaction of participants at the final stage of the tax audit on the various approaches (liberal, fiscal) in the framework of optimal tax deregulation is analyzed. It is also noted that the functioning of the tax audit for taxpayers will provide a number of benefits in terms of realizing their interests, since they are given a certain degree of freedom of choice with respect to auditors, type of verification, terms of conducting, voluntary payment of monetary obligations; will allow to optimize public expenditures by reducing certain functions of the state and, in general, will increase the efficiency of tax administration. Consequently, the introduction of tax audit will change the paradigm of public-private partnership in the direction of liberalization and tax deregulation of control, which in general will promote the harmonization of the interests of its participants.
Authors and Affiliations
O. V. Artyuh
Keywords
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