Tax control is a professionalthe activities of authorized bodies, implemented in certain forms to obtain information on compliance with the norms of the relevant legislation with the subsequent verification of the timeliness and completeness of payment of obligations by payers.
Taking as a basis the venue, tax control is divided into exit and capital.
However, the most common today are the four main forms of control:
- state;
- monitoring and continuous operational control;
- visiting and cameral;
- Administrative.
Responsibility for the quality of any of the listed forms in the Russian Federation lies with the tax authorities. So, let's dwell on each of them.
The main objectives of tax control related tomonitoring, are in the plane of obtaining operational information in the activities of any taxpayer. This category can include tax revenue accounting.
The basis of exit and cameral tax control is the tracking of the timeliness of payment of tax liabilities. Various checks are made for the instrument of exercising such control.
Administrative tax control isthe monitoring of participants in various relations in the field of taxation. These participants are given certain powers in conducting tax administration.
Thus, its fiscal function isuse of special methods of control in order to minimize the number of payers who evade payment of their obligations. The economic function is to determine in a timely manner the high likelihood of occurrence of risks to reduce tax revenues in the revenue side of budgets of various levels. Control function does not require additional explanations and decodings, its essence lies in the name itself.
Summarizing what has been said above, it is possible with certaintyto assert that tax control is a set of special elements of a common system, including tax authorities, and the tools with which it is used (from mathematical methods to audit). This concept refers to effective mechanisms of the state tax policy.
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