Theoretical and legal approaches to determining the essence of circumstances to be proved in the tax process.

Abstract

The law enforcement activity of the tax authorities is inextricably linked with the establishment of the actual circumstances that serve as the basis for the correct qualification of an action or inaction that has signs of a tax offense, as well as for the adoption of individual law enforcement acts. Identification of circumstances is carried out both in the course of applying measures for the enforcement of debt collection, in the course of tax audits and holding taxpayers accountable. Circumstances to be established and proven allow establishing legally significant conditions for the application of the rule of law. Consequently, the legality and validity of a law enforcement act depends on the completeness of the establishment of the actual circumstances provided for by the legislation on taxes and fees. As a result of the study, the author concluded that there are significant differences between the circumstances to be proved in the tax process. Thus, the circumstances to be proven during a tax audit are directly related to the economic activity of the taxpayer, are events in his economic life, and the circumstances related to the provision of tax control and the enforcement of taxes (fees, contributions) are of a procedural nature. The distinction between the circumstances to be proved in the tax process is of scientific importance and contributes to further research in the field of proving tax offenses. The practical significance of the findings is confirmed by the possibility of their use in the law enforcement activities of the tax authorities.