Tax audits as a form of tax control: features of electronic verification
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2017, Vol 27, Issue
Abstract
Tax changes are a permanent state of the Ukrainian tax system. Evidence of this is the Tax Code of Ukraine and its continuous improvement and supplements. Despite the existing lack of effective practice, which manifests itself in a number of cases in the process of implementing corrective measures, the desire to form an optimally balanced system of taxation continues to be relevant. Adoption of the Law of Ukraine «On Amendments to the Tax Code to Improve the Investment Climate in Ukraine» of December 21, 2016 № 1797-VIII, implements the intention to convert relations with fiscal authorities to the maximum in digital format. On the basis of this Law, there have been significant changes in taxation, which came into force on January 1, 2017.
Authors and Affiliations
Т. О. Голоядова
Keywords
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