PECULIARITIES OF THE IMPLEMENTATION OF THE TAX FUNCTION IN THE ACTIVITIES OF AUTHORITIES THAT PERFORM CONTROL OVER TAX REGULATIONS
Journal Title: Вчені записки Таврійського національного університету імені В. І. Вернадського. Серія: Юридичні науки - Year 2018, Vol 29, Issue 1
Abstract
The article is concerned with peculiarities of the implementation of the tax function in the activities of the State Fiscal Service and its territorial authorities. Practice of realization of tax control in Ukraine is analysed. Basic practical problems are certain in organization of tax control. The ways of perfection of tax control offer in Ukraine. It is noted, that tax control remains to be the highest priority direction of implementation of the tax function in the activities of the authorities of the State Fiscal Service of Ukraine.
Authors and Affiliations
Є. В. ДУЛІБА
Keywords
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