Tax control is a professional activity of authorized bodies, implemented in certain forms to obtain information on compliance with relevant legislation, followed by verification of the timeliness and completeness of payment of obligations by payers.
Forms of tax control
Modern
types of tax control can be classified based on the time of its implementation.
Taking as a basis the venue, tax control is divided into exit and capital.
However, the most common today are four main forms of control:
- state;
- monitoring and continuous operational control ;
- exit and desk;
- administrative.
Responsibility for the quality of any of these forms in the Russian Federation lies with the tax authorities. So, let's dwell on each of them.
Tax control is a form of accounting, the impact of which is aimed at solving the problems of accounting for business entities having certain tax obligations, as well as at 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 up-to-date information in the activities of any taxpayer. Accounting for tax revenues may also be included in this category.
The basis of on-site and off-site tax control is tracking the timeliness of payment of tax obligations. Various checks are taken as a tool for implementing such control.
Administrative tax control is the exercise of control over participants in various relations in the field of taxation. These participants are vested with some authority when conducting 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 controlling functions.
So, its fiscal function is to use special methods of control in order to minimize the number of payers who evade paying their obligations. The economic function is to timely determine the high probability of the occurrence of risks to reduce tax revenues to the revenue side of budgets of various levels. The controlling function does not require additional explanations and decoding, its essence lies in the name itself.
Tax control as an instrument of public policy
Summing up the above, we can confidently say that tax control is a set of special elements of the general system, including tax authorities and the tools with which it is implemented (starting from mathematical methods and ending with audit). This concept refers to effective mechanisms of state tax policy.