Uman NUH | today: 08/15/2021

Tax control in the conditions of modification of relations between tax authorities and taxpayers

Author(s) Bechko P.K., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Lysa N.V., Candidate of Economics Sciences, , Uman National University of Horticulture, Ukraine
Bechko V.P., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Ptashnyk S., Candidate of Ekonomikal Sciences, , Uman National University of Horticulture
Category Economics
year 2021 issue Issue number 98. Part 2
pages 143-153 index UDK 351.713:336.02
DOI 10.31395/2415-8240-2021-98-2-143-153 (Link)
Abstract The article provides a theoretical justification for tax control in terms of modifying the tax relations of taxpayers with tax authorities. The analysis of the factors influencing the choice of the model of behavior of taxpayers and tax authorities in accordance with the current tax legislation in a market environment. This theoretical substantiation of the nature of the hierarchy of state structures in the context of the obligation to submit to general administrative relations. The main purpose of tax control in modifying the relationship between tax authorities and taxpayers is strict compliance with applicable tax laws. The effectiveness of tax control largely affects the receipt of revenues in the budgets of all levels, as tax control is a guarantee of satisfaction of both public property interests and an important factor in financial security and economic and social stability of the state. Digital technologies in market conditions create additional tax risks on the part of both the state and taxpayers. Given this, there is a need to develop and implement in the domestic tax system fundamentally new methods of tax control, would meet the modifications of the relationship of taxpayers with the tax authorities. As a result, there is a need for a more in-depth study of tax control in the context of modifying the relationship between tax authorities and taxpayers. The results of the reform of the domestic tax system show that new digital technologies, an unprecedented flow of information have led to fundamental changes in the management of economic processes in general and the tax system in particular. With this in mind, the problem of developing tax control as one of the key mechanisms for adequate response to the manifestations of new technologies is solved. Tax control must be at the same technological level as the controlled business.
Key words tax control, taxpayers, tax authorities, model of behavior of taxpayers, model of behavior of the tax authority, modification of relations between taxpayers and tax authorities
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