Особливості податкової перевірки як форми податкового контролю

Abstract

У статті розглянуто категорію «податкова перевірка» та науково обґрунтовано теоретичні і нормативні положення проведення перевірок податковими органами. Проведено комплексне та всебічне дослідження правових норм, що регулюють порядок застосування компетентними державними органами форм і методів податкового контролю з урахуванням сучасних тенденцій розвитку податкового контролю в Україні. Проаналізовано низку законів і підзаконних актів, що регулюють питання проведення планових і позапланових документальних перевірок, фактичних, камеральних, виїзних, зустрічних, цільових, повторних перевірок. Проведене дослідження особливостей податкових перевірок дозволило констатувати багатогранність і багатоаспектність проблеми в понятійному апараті і в нормативному регулюванні. The article considers the category of "tax audit" and scientifcally substantiates the theoretical provisions of inspections by tax authorities. A comprehensive and comprehensive study of the legal norms governing the application by the competent state authorities of forms and methods of tax control, taking into account current trends in the development of tax control in Ukraine. It is substantiated that the legal regime of tax audits requires additional legal regulation by supplementing the Tax Code of Ukraine with missing legal norms. A number of laws and bylaws regulating the issues of scheduled and unscheduled documentary inspections, actual, in-house, on-site, counter, targeted, re-inspections are analyzed. As a result of the study it was found that the tax audit is a single form of tax control regulated by regulations on taxes and fees, consisting of a set of audit measures conducted by the tax authority, using methods of tax control of correctness, completeness and timeliness of payment (transfer ) taxes and fees, initiated by the tax authority or the taxpayer with the possibility of further appeal of its results in the prescribed manner. One of the determining criteria for the development and investment attractiveness of the business environment is the clarity of regulatory and supervisory policy, ie the implementation of control measures (inspections) by authorized government agencies. Tax audits are one of the most effective measures taken by the tax authorities against dishonest taxpayers, related to bringing to justice those who violated tax laws. Any tax audit combines features that can be considered grounds for classifcation and, accordingly, inclusion in different types of tax audits. It is concluded that the subjects of tax audit are tax returns and accounting documents, which, in accordance with the legislation on taxes and fees, must be issued in accordance with the requirements established for the relevant type of documents. The study of the peculiarities of tax audits allowed us to state the versatility of the problem in the conceptual framework and in regulation.