Tax Control in the Structure of Fiscal Policy (the Functional Aspect)

Abstract

The selected topic of this scientific article provides for the coverage and consideration of the actual problems of the organization and implementation by the controlling authorities of tax control in Ukraine, as well as substantiation of the importance of exercising such control as an integral element of managing the country’s financial system. The article is aimed at studying the efficiency of the tax control mechanism in Ukraine and determining the impact on filling the revenue part of the country’s budget. Despite the fact that there is currently a legally enshrined conception of tax control, this scientific article systematizes various approaches of authors to determine the essence of this phenomenon. The subjects and objects of tax control, as well as various forms in which it is carried out, are determined. The publication considers the content of tax control through its functions, in particular: accounting, preventive, informational, and mobilizing. The main goal of modern tax control in Ukraine and ways of its implementation through the tasks of tax control are outlined. The basic principles of tax control are defined and in accordance with the rules of the Tax Code of Ukraine the methods of carrying out tax control are indicated. It is determined that one of the most important and independent forms of tax control is tax audits (especially important is the fact that the quality of tax audits significantly affects the overall result of tax control). The main types of tax audits are considered. The dynamics of the results of the control work of the State Tax Service of Ukraine for 2016–2020 is analyzed. The efficiency of tax control with the help of quantitative indicators is evaluated. A matrix of strengths and weaknesses, opportunities and threats to the tax control mechanism in Ukraine is built based on the SWOT analysis data. Directions of improvement of tax control on the basis of analysis of modern tendencies of its development in Ukraine are proposed.

Keywords

• tax control
• audit
• efficiency of tax control
• budget
• documentary audit
• taxes
• taxation system
• tax policy
• tax revenues
• tax functions
• taxation principles