Tax Control іn Ukraine

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dc.contributor.authorФоміна, Т. В.
dc.contributor.authorПугаченко, О. Б.
dc.contributor.authorЧумак, В. М.
dc.contributor.authorFomina, T.
dc.contributor.authorPuhachenko, O.
dc.contributor.authorChumak, V.
dc.date.accessioned2024-02-23T08:20:20Z
dc.date.available2024-02-23T08:20:20Z
dc.date.issued2023-10
dc.description.abstractThe article emphasizes that control is one of the most important functions of state administration, and tax control is one of the directions of state financial control, which ensures in compliance with tax legislation by taxpayers. The article describes the place and role of tax control in the system of state financial control and its importance in the formation of the revenue part of the state budget. The composition and powers of the controlling organs carrying out tax control in Ukraine - tax authorities and customs authorities - have been determined. The principles of the organization of tax control in Ukraine are presented, which include general (constitutional) principles, special principles of implementation and organization of tax control. Methods of tax control in Ukraine are summarized, which include: keeping records of taxpayers; information and analytical support for the activities of controlling organs; verifications and comparisons (including verification in compliance with legislation, the control over compliance of which is entrusted to the control organs, in the order established by the laws of Ukraine regulating the relevant sphere of legal relations); monitoring of controlled operations and interviewing officials, authorized persons of the taxpayer. The effectiveness of tax control in the form of tax verification, which are divided into documentary (scheduled, unscheduled, on-site, off-site), camera and actual, is emphasized. The peculiarities of tax control during the period of war in Ukraine are presented, which consist in restrictions on the conduct of certain types of tax verifications. The number of inspections of all types and the additional monetary obligations of taxpayers based on their results were analyzed.
dc.identifier.citationFomina, T. Tax Control іn Ukraine / T. Fomina, O. Puhachenko, V. Chumak // Modern engineering and innovative technologies. - Karlsruhe. Germany : Sergeieva&Co, 2023. - Iss. № 29. - Part 2. - Р. 55-60.
dc.identifier.doi10.30890/2567-5273.2023-29-02-024
dc.identifier.issn2567-5273
dc.identifier.urihttps://dspace.kntu.kr.ua/handle/123456789/13703
dc.language.isoen
dc.publisherSergeieva&Co
dc.subjecttaxes
dc.subjecttax control
dc.subjectcontrol organs
dc.subjectinspections
dc.subjectcomparisons
dc.subjectmonitoring
dc.titleTax Control іn Ukraine
dc.title.alternativeПодатковий контроль в Україні
dc.typeArticle

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