2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Forms of tax control are ways of a certain expression in the organization of certain control actions. These may include: taking explanations from payers, verifying credentials, as well as inspecting territories and premises that can be used to generate income.
The main forms of tax control can be divided into several groups on certain grounds.
So, firstly, based on the time of its holding, the following types are distinguished:
- preliminary, carried out before the reporting period for each type of collection, before a decision is made on the issue of granting tax benefits to the payer or changing the timing of the corresponding payments to the budget;
- current, carried out during the reporting period;
- following, carried out at the end of the reporting period using the results of the analysis and audit of financial and accounting documentation.
Secondly, tax control forms are classified based on the subjects represented by the following services:
- tax and customs authorities;
- off-budget public funds.
Thirdly, tax control can be allocated depending on its location:
- outbound (at the location of the payer);
- capital (according to the location of the relevant service).
There are other forms of tax control, based on its definition. In other words, this term implies the implementation of a type of activity of state bodies, implemented in certain forms to obtain the necessary information on compliance with the norms adopted by the relevant legislation with a mandatory check of the timeliness and completeness of the fulfillment by payers of obligations to pay certain fees to the budget.
So, in the specialized literature, there are four main forms of tax control:
-
forms of tax control are tax operational value;
- offsite and cameral;
- administrative;
- monitoring;
- state-level tax accounting.
Without exception, all forms of tax control are under the jurisdiction of the relevant authorities. Based on this, they are given various tasks.
Thus, the tax control of state importance is aimed at solving problems based on the accounting of business entities, as well as otherelements of this area of public administration.
The main task of operational tax control and monitoring is considered to be obtaining objective and reliable information regarding the current activities of payers. This should include tracking tax receipts.
Exit and cameral control is based on the implementation of verification of the fulfillment of obligations in the field of taxation. The main instrument of this type of activity is a tax audit.
The tasks of administrative control in this area is to track and verify the participants in such relationships, which are endowed with additional powers in the field of administration. An example is monitoring the performance of official duties by tax officials.
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