Open AccessМероприятия налогового контроля и виды налоговых правонарушений
Author(s) -
А.Н. Полухина,
V. V. Syroizhko
Publication year - 2021
Publication title -
тенденции развития науки и образования
Language(s) - English
DOI - 10.18411/lj-02-2021-105
Subject(s) - principle of legality , business , payment , control (management) , liability , law and economics , accounting , law , economics , finance , political science , management
The formation of budgets at the federal and local levels is associated with the payment of taxes by individuals and legal entities. Authorized persons of the tax authorities should be prepared for constant changes in the field of tax control. Tax control is a part of financial control, as well as one of the main types of state control. Tax officials check the correctness, timeliness and completeness of the payment of taxes and fees. This type of control is a means of preventing and detecting offenses and crimes, including tax ones, and also provides for the responsibility of persons who have violated tax legislation. The effectiveness of the control depends on the correct forms, types and methods of tax control. In order to respect the legitimate rights and interests of individuals and legal entities, tax control measures must comply with the rules and procedures provided for by law. Liability for tax offenses is a set of coercive measures that are applied as a punishment for violators in cases and in accordance with the procedure established by law. It is a type of legal liability and must meet the same requirements as other types of liability, in particular criminal, civil and disciplinary rights. Otherwise, the results obtained during the inspection, can be considered invalid. Tax control is one of the main elements of the functioning of the tax system, as well as one of the guarantors of legality in the field of taxation, as well.