Legal Regulation and Legal Nature of Tax Control: a View from the Position of Administrative Law

Abstract

Tax control, its legal nature is a topic that is often found in the works of theoretical scholars of financial and tax law. However, a one-sided view (from the point of view of exclusively financial and legal regulation) does not allow one to fully objectively assess and reveal all facets of relations in this sphere. The article proves that the legal regulation of tax control is based on the norms of administrative and administrative procedural law. The duality of the legal nature of tax control is shown, the administrative and protective nature of the activities of bodies authorized in the field of control is disclosed. The Author's definition of the concept of “tax control” is given, the object, subject, control tasks in the field of taxes and fees are highlighted. The author consistently shows that the essence of tax control, on the one hand, is the protection of the financial interests of the state, and on the other, ensuring the legality of taxpayer duties, prohibitions and restrictions.

Keywords

• tax control
• authorized body
• tax authorities
• administrative and procedural norms
• procedures
• regulations
• protection
• prevention
• prohibitions
• restrictions