forms of tax control are certain ways of expression in the organization of some of the control actions.These may include: taking an explanation to taxpayers, check credentials and conducting inspection of territories and premises that can be used to generate income.
main forms of tax control can be divided into several groups on certain grounds.
So, firstly, based on the time of the meeting, allocate such types:
- preview held prior to the reporting period for each type of collection, before taking a decision on the issue of tax breaks earlier or change the terms of payment of the corresponding budget;
- currently carried out in the reporting period;
- thereafter conducted at the end of the reporting period using the results of analysis and audit of financial and accounting documents.
Secondly, forms of tax control are classified on the basis of subjects, represented by the following services:
- tax and customs authorities;
- agencies off-budget state funds.
Third, the tax control can be selected depending on the place of the meeting:
- exit (at the location of the payer);
- capital (at the location of the appropriate service).
There are other forms of tax control, based on its definition.In other words, the term implies the implementation of the activities of state bodies, implemented in certain forms to obtain the necessary information on compliance with appropriate legislation norms with mandatory check timeliness and completeness of execution payers obligation to pay those or other charges in the budget.
So, in the specialized literature, there are four main forms of tax control:
- tax operational significance;
- site and desktop;
- administration;
- monitoring;
- tax records state level.
Without exception, all forms of tax control under the jurisdiction of the relevant authorities.Based on this, before they pose different challenges.
For tax control of national importance aimed at implementation of the tasks constructed registered entities, as well as other elements of the public administration.
The main task of operative tax control and monitoring is considered to be objective and reliable information regarding the current activities of taxpayers.This should include monitoring of tax revenues.
site and desktop inspection is based on the implementation of the verification of fulfillment of obligations in the field of taxation.The main tool of this type of activity - tax audit.
tasks of administrative control in this area is the implementation of monitoring and verification of participants in such relations, which are endowed with additional powers in the area of administration.An example is the control of execution of official duties by tax officials.
