ПРІОРИТЕТИ ПІДВИЩЕННЯ ЕФЕКТИВНОСТІ ПОДАТКОВОГО КОНТРОЛЮ В УКРАЇНІ

Abstract

The article reveals the essence of tax control and establishes the relationship between taxpayers and regulatory authorities. The purpose of the article is to substantiate the theoretical provisions and develop practical recommendations for the development of tax control in Ukraine. The methodological basis is a set of general scientific principles, methods of scientific knowledge, methods and techniques used in the research process. The peculiarities of the formation of tax relations were revealed and the interest of both parties in the conflict-free existence of economic interests was established. Also considered tax control from the standpoint of the source of tax risks for each of the subjects of taxation, considered the features of the response of taxpayers to tax risks in the event of changes in tax control procedures. The analysis of the effectiveness and efficiency of tax inspections indicates that the receipt of accrued and agreed with taxpayers monetary liabilities is not complete, which negatively affects the amount of revenues to the revenue side of the budget and overspent resources of the state and taxpayers for such controls. The control and revision measures were carried out, which were carried out and aimed at identifying and working out the facts of violation of the current legislation related to legalization (laundering) of proceeds from crime and other offenses. As a result of the study, it was noted that the effective organization of tax control should help reduce the tax risks of the state and taxpayers, and, accordingly, by reducing tax offenses, and increase tax revenues to the state budget. The practical significance of the obtained results lies in the possibility of implementing conclusions and proposals on theoretical, organizational and methodological support for the development of tax control through the use of new digital technologies and other tools for monitoring the completeness of tax liability of taxpayers. The use of the results is possible in determining the further directions of development of tax control in the context of digitalization, in the development of methodological support for control measures during the implementation of all forms of tax control.