CONTROL AND SUPERVISORY ADMINISTRATIVE PROCEDURES IN THE TAX FIELD

Abstract

It was determined that control and supervision procedures in the tax field
constitute an extensive system. This group includes the procedure for registering
taxpayers; administrative procedure of tax audit; the procedure for checking
individuals and legal entities by tax authorities within the framework of state
control (supervision) and surveillance in the field of pricing.
It was noted that the tax audit has the following specific features: firstly, it is
a procedure of an initiative nature and is carried out in the presence of the will
and interest of the authorized bodies and units of the DPS in order to fulfill their
powers within the framework of tax control; secondly, the administrative
procedure of the tax audit involves a more intense impact on individuals and legal
entities acting as its participants. If, during registration or licensing, the analysis
of information about the relevant subject as a whole is mainly carried out, then as
part of the inspections, intervention in its operational activities and in-depth
study of documentary reporting on its activities is carried out; thirdly, the key
task of the administrative procedure of the tax audit is to ensure compliance by
individuals and legal entities with tax legislation in the course of conducting their
current activities.
It has been proven that control and supervisory administrative procedures
play an important role for the effective operation of the entire tax sphere, as well
as the high-quality and full performance of the tasks and functions assigned to
them by tax authorities. These procedures differ in complexity, because they
combine a large number of legal, analytical, accounting-monitoring, power-
management and other active processes.