Tax control among controlling legal relations.

  • I.I. Petrovska
Keywords: control, financial control, public financial control, tax control, international control, legal relations of tax control

Abstract

Tax control legal relations are part of financial control legal relations and international economic relations. They influence the development of the economy of the countries; the individual business entities activities.
Tax control is a system of measures taken by tax authorities in order to control the correctness of calculation, completeness and timeliness of tax payment, compliance with legislation on the regulation of cash circulation, settlement and cash operations, patenting, licensing and other legislation, the control of compliance with which is entrusted to tax authorities in accordance with the tax law.
Tax control relations arise on the basis of tax liability. Therefore, tax control relations are imperative and provided with special coercive measures.
Tax control is carried out on the basis of keeping records of taxpayers; information and analytical support for the activities of tax authorities; tax audits for compliance with financial legislation and monitoring of controlled operations.
Tax control is carried out by tax authorities in relation to taxpayers. Accounting data and the reliability of information received from taxpayers are analyzed during the control of tax relations. During tax control, international accounting standards and principles of auditing and financial monitoring are applied.

Published
2023-09-14
Section
Public law. Policy in the field of fighting crime