TAX CONTROL AS A COMPONENT OF TAXATION: ADMINISTRATIVE AND LEGAL BASIS
Journal Title: Юридичний бюлетень - Year 2018, Vol 8, Issue
Abstract
In the article, on the basis of the study of the theory of law and the analysis of the current legislation, the peculiarities of the administrative and legal bases of tax control are determined. The problems that hinder the effective implementation of tax control as a component of tax activity are identified and their solutions are proposed. The description of selection criteria for tax control is given: a) the presence of systematic violations of Ukrainian legislation; b) the amount of proceeds of the economic object is substantially smaller, in comparison with the sum of proceeds from other economic objects of business entities operating in the same territory, engaged in the same kind of activity and have the same conditions for income generation; c) information from law enforcement bodies, bodies of state power and citizens regarding violations of the requirements of legislation at the economic entity of the subject of economic activity. It was emphasized that the content of tax control is aimed at targeted monitoring of the proper implementation of tax legislation, charging, completeness and timely payment of taxes and fees, eliminating deficiencies and providing methodological recommendations on these issues. Control provides an opportunity to adjust the activities of taxpayers and helps to predict prospects for further development and achieve a specific tax result. It is concluded that the use of selection criteria for inspections of business entities that carry out activities in the field of cash circulation is an effective tool for selecting for checking taxpayers compliance with the requirements of the current legislation in settlement transactions. It is concluded that tax authorities use exclusively risk-oriented methods of planning inspections when organizing and conducting control and verification actions (both documentary and factual checks). In order to improve the organization of tax control of settlement operations, a list of selection criteria for inspections of business entities that carry out activities in the field of cash circulation has been developed.
Authors and Affiliations
Ігор Володимирович Скороход
Keywords
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