Tax Control

Abstract

The subject of tax control is the tax authorities and the taxpayer. One of the peculiarities of tax control is that it must be highly organized, which is the basis for maximally summarizing SR 80 information on taxable transactions. Achieving this governance goal obliges the tax system to develop modern legal standards for the entire set of administration methodology, technical means, staff skills and other measures. Based on the principle of constitutional rank of equality of citizens before the law and the administrative body, the rule of law must be clearly defined, clear and unambiguous. The Court of Cassation clarified that the institution of distribution of the burden of proof has not only procedural but also material-legal significance, which lies in the fact that the unfavorable consequences of not proving the fact should be attributed to the party who was responsible for proving that fact. Key words: Tax, tax control, government, tax audit, law, administrative body, law, code.