Forms of tax control: classification and their definition

Forms of tax control are the ways of a particular expression in the organization of some of the control actions. They can be: the taking of explanation with payers, checking account information, and conduct inspection of territories and premises, which can be used to generate income.

The Main forms of tax control can be divided into several groups according to specific reasons.

So, first, based on the time of the meeting, there are the following types:

• Pre-conducted before the reporting period for each type of collection, until a decision on the issue of granting tax privileges to the payer or of changes in the timing of the relevant payments to the budget;
• The current implemented during the reporting period;
• Later, to be undertaken at the end of the reporting period using the results of the analysis and audit of financial and accounting documentation.

Second, forms of tax control are classified based on the subjects represented the following services:

• Tax and customs authorities;
• The bodies of extra-budgetary state funds.

Third, the tax control can be selected depending on the venue:

• Exit (location of the payer);
• Thorough (at the location of the relevant service).

There are other forms of tax control, based on its definition. In other words, it refers to the activity of state bodies, implemented in certain forms to obtain the necessary information on compliance taken by the relevant legislation with a mandatory check of timeliness and completeness of fulfillment by the payer of obligations for the payment of certain fees in the budget.

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So, in the specialized literature there are four main forms of tax control:

• Tax operational value;
• Onsite and offsite;
• Administrative;
• Monitoring;
• Tax accounting.

Without exception, All forms of tax control are under the jurisdiction of the relevant authorities. Based on this, put to them a variety of tasks.

So, tax control national importance aimed at implementation of tasks set against business entities as well as other elements of the public administration.

As the primary tasks of operational tax control and monitoring is considered to be an objective and reliable information concerning the current activities of taxpayers. This must include the tracking of tax revenues.

The onsite and Offsite monitoring is based on the implementation of checks the fulfillment of obligations in the field of taxation. The main tool of this activity – a tax audit.

The Task of administrative control in this field is the implementation of monitoring and verifying the participants of such relations, which are endowed with additional powers in the field of administration. An example is the control duty of the tax officials.