Theoretical Bases of Tax Control in Ukraine

Abstract

Tax control is an integral element of state financial management, which is constantly evolving, both organizationally and methodically, in responding to challenges faced by the country, including the Covid-19 pandemic, martial law, the expansion of the spheres of use of cryptocurrency, the complication of international transactions. Accordingly, its theoretical bases are also changing, determining the relevance of further research in this direction. The article aims to reveal the theoretical bases of tax control in Ukraine, analyzing its essence, purpose, object and subjects, as well as methods and forms of its implementation. Tax control is an independent type of state control, which has defined goals and is carried out through inspections, keeping records of taxpayers and information and analytical support. It contributes to compliance with tax legislation by subjects of tax legal relations and constant replenishment of the revenue part of the state budget. The main form of tax control in Ukraine today is auditing, during which control bodies use general scientific and unique methods of tax control. This form of control is the most effective in identifying and collecting debts. In Ukraine, there is a low level of tax culture and the degree of trust of taxpayers in tax authorities due to constant changes and imperfection of tax legislation, the presence of facts of illegal behaviour of officials of tax authorities, and facts of delays in making decisions in favour of taxpayers. These phenomena significantly reduce the effectiveness of tax control. Using the experience of European countries in the organization of tax control, which prefers the voluntary payment of taxes by their payers, in Ukraine, it is worth focusing on enhanced preventive techniques to prevent violations of tax legislation and wider application of information methods of tax control in the digital environment.