ADMINISTRATIVE AND LEGAL FRAMEWORK OF TAX CONTROL IN UKRAINE: HISTORICAL MILESTONES AND FOREIGN EXPERIENCE

Abstract

To solve the tasks, the article uses such general scientific methods as: a general scientific dialectical approach to law and social reality, applicable in accordance with the principles of integrity, universality, interconnection and interdependence of changes. On the basis of solving the tasks of the article in a unified form, the study of social content and legal form is carried out. Objective. The purpose of the article is to determine the legal nature of tax control, the mechanisms of its implementation, and the development of scientific recommendations aimed at improving domestic tax legislation. Methodology. The method of system analysis makes it possible to analyze the relationship, forms and methods of fiscal and tax control. The comparative-legal approach is applied to the comparative characterization of certain aspects of the activities of tax control bodies in Ukraine, France, Japan as well as the norms of the PC of Ukraine and the previously effective tax legislation. With the help of a historical and legal approach, certain aspects of the origin and formation of tax control are traced. The formal-legal approach was used to analyze the legislation of Ukraine, which regulates the process of tax control. Conclusions. Tax control operates in every state and has deep historical roots. It arises simultaneously with the collection of tax in the form of taxes, tribute, etc. The country's development largely depends on tax revenues to the budget. The implementation of the budget at all levels, the financing of citizens' needs and the performance of the functions of the state and local authorities depend on the timeliness and regularity of tax payments. Taxes affect the overall development and social security of the country. Tax control is recommended to be understood as a set of techniques adopted by the controlling body to control the correctness of tax calculation, completeness and timeliness of tax payment, correctness and timeliness of its preparation.