TAX CONTROL OF TAX BUDGETS IN THE PRINCIPLE OF "EXPECTED HAND": NECESSITY, NATURE, FORMS AND STAGES OF ITS ARRANGEMENT
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2018, Vol 1, Issue 3
Abstract
In order to counteract the practice of reducing the tax base and eliminating taxable profits in relation to taxpayers, who are involved in controlled transactions with related nonresidents who are registered in jurisdictions with a low level of taxation, it is necessary to enforce increased tax control of transfer pricing . This is primarily due to the improvement of tax evasion mechanisms. In this regard, the purpose of the article is to justify the need for a tax control of the compliance of taxpayers with the principle of "extended hand", an analysis of the norms of the current legislation on the disclosure of the substance, forms, isolation and characteristic of the stages of tax control. The theoretical and methodological basis of the study is based on the dialectical method of scientific knowledge, the systematic approach to the study of the process of tax control. According to the results of the study, it was concluded that conducting inspections of taxpayers on the question of the completeness of charging and paying taxes during the controlled transactions is one of the important areas of tax control in order to establish the conformity of controlled operations conditions with the principle of "extended hand". On the basis of the analysis of the norms of the current legislation, it has been established that tax control of the compliance of taxpayers with the principle of "extended hand" should be carried out in two forms - monitoring or verification. For monitoring or tax audit, a method such as a survey should be used. Prospects for further development are the study of inspections of controlled operations, which are related to documentary unscheduled inspections, which are characterized by their specificity.
Authors and Affiliations
Vadym Puhalsky
Keywords
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