Forms of tax control: classification and their definition

Forms of tax control are ways of expressing certain organization of certain control actions. These can include: taking explanations from payers, checking credentials, and conducting an inspection of territories and premises that can be used to generate income.

The main forms of tax control can be divided into several groups for certain reasons.

So, firstly, based on the time of its conduct, the following types are distinguished:

• Preliminary, conducted before the reporting period for each type of collection, before making a decision on the issue of granting tax benefits to the payer or changing the terms of the corresponding payments to the budget;
• Current, carried out in the reporting period;
• The subsequent, conducted after the end of the reporting period using the results of analysis and audit of financial and accounting documentation.

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

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

Thirdly, tax control can be allocated depending on the place of its conduct:

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

There are other forms of tax control, based on its definition. In other words, this term implies the implementation of the type of activity of state bodies, implemented in certain forms to obtain the necessary information on compliance with the norms adopted by the relevant legislation, with mandatory verification of the timeliness and completeness of payment by the payers of certain charges to the budget.

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

• Tax operational value;
• Visiting and cameral;
• administrative;
• Monitoring;
• Tax accounting at the state level.

All without exception forms of tax control are under the jurisdiction of the relevant authorities. Based on this, various tasks are set before them.

So, the tax control of the state value is aimed at implementing the solution of tasks built on the account of business entities, as well as other elements of this area of public administration.

As the main task of operational tax control and monitoring is considered to be obtaining objective and reliable information relating to the current activity of payers. This should include tracking of tax revenue.

Field and cameral control is based on the implementation of the verification of the fulfillment of obligations in the field of taxation. The main tool of this type of activity is a tax audit.

The tasks of administrative control in this area are to track and verify the participants of such relations, which are endowed with additional powers in the field of administration. An example is the control of the performance of official duties by tax officials.