2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Tax control is a professional activity of authorized bodies, implemented in certain forms to obtain information on compliance with the relevant legislation, followed by verification of the timeliness and completeness of payment of obligations by payers.
Tax Control Forms
Modern types of tax control can be classified based on the time of its implementation.
Based on the venue, tax control is divided into field and capital.
However, four main forms of control are most common today:
- State;
- monitoring and constant operational control;
- visiting and cameral;
- administrative.
Responsibility for the quality of any of the listed forms in the Russian Federation lies with the tax authorities. So, let's take a closer look at each of them.
Tax control is a form of accounting, impactwhich is aimed at solving problems of accounting for business entities that have certain tax obligations, as well as achieving other goals that are of great importance for taxation.
The main tasks of tax control related to monitoring are in the plane of obtaining operational information in the activities of any taxpayer. Accounting for tax revenues may also be included in this category.
The basis of field and in-house tax control is tracking the timeliness of payment of tax obligations. Various checks are accepted as a tool for exercising such control.
Administrative tax control is the control of participants in various relations in the field of taxation. These participants are vested with certain powers in the course of tax administration.
Main Functions
The functions of tax control closely interact with the functions of taxes. In other words, control in the field of taxation should carry out fiscal, economic and control functions.
Thus, its fiscal function is to use special control methods to minimize the number of payers who evade paying their obligations. The economic function is to timely determine the high probability of risks to reduce tax revenues in the revenue side of the budgets of various levels. The control function does not require additionalexplanations and transcripts, its essence lies in the name itself.
Tax control as an instrument of public policy
Summing up the above, we can confidently state that tax control is a set of special elements of the general system, including tax authorities and the tools with which it is carried out (from mathematical methods to audit). This concept refers to effective mechanisms of state tax policy.
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