Tax control is, first of all, the purposeful activity of tax authorities, which ensures strict fulfillment of two main tasks. The first is the state regulation of the economy and the implementation of the tax budget. Systemic control ensures the continuous flow of financial resources into the state treasury. All forms and methods of tax control used to achieve these goals are constantly being improved.
Control by the taxation organizations ensures the regulation of the quality performance of official duties by the governing bodies in the sphere of correct taxation of various forms of ownership and types of economic activity, examining the subject as a whole, identifying the grounds for additional tax injections into the budget, establishing a measure of responsibility for the executives for committing them free Or involuntary offenses.
Tax control includes the following elements: the subject and object of tax control, the forms and methods of control applied, the measures taken and the procedure for their implementation. The control of taxpayers, both legal and natural persons, is carried out using various forms and begins immediately, from the moment of registration. The operational accounting of the income of various taxes is carried out separately for each legal entity. Also, tax control of expenses of individuals in accordance with their incomes is carried out. Operative accounting of receipts of tax amounts from legal entities, control of expenses-income of IP serve as a basis for a desk audit of taxpayers.
Tax administrations or other supervisory bodies included in the list of auditing organizations for each legal or natural person are referred to entities that have the right to exercise tax control.
The object of control is the economic activity of any taxpayer included in the approved schedule for a certain past period. The organization of tax control includes an integral mechanism that ensures the fulfillment of specified state tasks in strict accordance with the norms of the tax and administrative code.
Depending on the type of audit, the volume of financial and economic operations being studied is determined, and the procedure and methods used in the performance of tax control are approved, and an enterprise verification program is created.
The Tax Code of the Russian Federation provides for two types of control: cameral check and exit. They differ from each other in the place of conduct and the methods of control applied, as well as the volume of financial documents covered by the audit for a certain reporting period. Tax control can be carried out by the method of continuous comparison of financial documents or be selective and cover certain financial documents for individual tax periods. In terms of the scope of the issues under consideration, it can be comprehensive, selective and targeted. By the way of organization, tax control can be planned or unplanned.
Control of the activities of any enterprise, both office and field, necessarily involves the examination of the submitted tax reports, which includes several stages. This is a verification of the timing of reporting on the established taxes, its visual inspection, verification of reporting on arithmetic, monitoring the accuracy of calculating rates and applying government benefits, checking the calculation of the tax base and reporting in general.
Internal and external information sources are used to carry out tax control. Internal sources include the financial statements received from the taxpayer itself, on the basis of which specific methods for selecting taxpayers for subsequent verification are identified. For a comparative selection selected certain taxpayers with averaged indicators by type of activity and in the industry as a whole. Further, the analysis of the provided reporting on the actual indicators is made: the dynamics of the change in indicators and their ratio for several reporting tax periods. When revealing reporting data that differs sharply from the average, more detailed analyzes of the cost-to-sales ratio are carried out.
Selection based on external information sources is carried out on the basis of submitted data from the department, antimonopoly authorities, banking institutions, the media, etc. During the comparison of all documents, as a result of preliminary selection of taxpayers subject to tax control, an annual audit schedule is drawn up. The grounds for compulsory inclusion in the annual schedule for tax control are the revealed significant facts of violations of the tax code, violations expressed in the permanent failure to provide financial statements, evidence of actual and deliberate evasion from control of the activities of the entity. The liquidation and reorganization of the subject is also the basis for conducting the audit.