Forms of
tax control are methods of a certain expression in the organization of certain control actions. These may include: taking explanations from payers, checking 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 for certain reasons.
So, firstly, based on the time of its holding, these types are distinguished:
- preliminary, carried out before the reporting period for each type of fee, before a decision is made on the issue of providing tax benefits to the payer or changing the timing of the corresponding payments to the budget;
- current carried out in the reporting period;
- subsequent, carried out at the end of the reporting period using the results of analysis and audit of financial and accounting documentation.
Secondly, tax control forms are classified on the basis of entities represented by the following services:
- tax and customs authorities ;
- bodies of extrabudgetary state funds.
Thirdly, tax control can be allocated depending on the venue:
- exit (at the location of the payer);
- capital (at 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 the type of activity of state bodies, implemented in certain forms to obtain the necessary information on compliance with the standards adopted by the relevant legislation with the mandatory verification 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:
- tax operational value;
- exit and desk;
- administrative;
- monitoring
- tax accounting of the state level.
Without exception, all forms of tax control are under the jurisdiction of the relevant authorities. Based on this, various tasks are set for them.
So, tax control of national importance is aimed at implementing the tasks built on the accounting of business entities, as well as other elements of this sphere of government.
As the main task of operational tax control and monitoring, it is considered to be obtaining objective and reliable information regarding the current activities of payers. This should include tax revenue tracking.
Field and cameral control is based on verification of the fulfillment of tax obligations . The main tool of this type of activity is a tax audit.
The objectives of administrative control in this area is to monitor and verify participants in such relationships that are endowed with additional authority in the field of administration. An example is the monitoring of the performance of official duties by tax officials.