Tax control as a type of state financial control

Abstract

The control of financial and tangible resources using is one of the key tasks of management. The paper is devoted to tax control as a control of the legality of the formation and use of financial resources. It is scientifically substantiated that the proper tax control is the one of the main factors of security and economic well-being of the state is substantiated. That is why this topic is important and deserves attention. The concept of state financial control is analyzed and its main features are singled out. The paper reveals the economic and legal essence of the concept of “state financial control” and clarifies its content. The tax control role in ensuring economic security and its attitude to state control is analyzed. The tasks of tax control and their attitude to the management of state financial resources are highlighted. As a result of the analysis of the definitions of the concept of “state financial control", the main approaches, essential features and properties to its understanding are highlighted. The paper examines the definition of essence of tax control, its functional purpose and correlation of state financial control. Tax control is regarded as an indispensable and the most important part of state control. The essence and role of the state financial checking system is exposed for providing the effective use of the financial resources of the state and them having a special purpose use for providing socio-economic development of the state. The basic techniques of the tax control are defined. The ways of improving fiscal control in Ukraine are proposed. As an independent system, tax control provides control procedures to establish variations in the activity system that is controlled by predetermined parameters, the causes of these abnormalities and their removal, while using their own forms and methods to effectively achieve this goal.