LEGAL ASPECTS OF TAX CONTROL

Legal issues of Tax control hold significant place in Tax law. Tax control implies permanent control of the state over performance of the tax liabilities by the payer, proper calculation of the taxes, timely and appropriate contribution of the taxes to the budget and meeting with the Tax law requirements appropriately. Legal aspects of Tax control cover array of legal relations, being forged between the tax payer and the authorised person of the tax authority. Tax audit is one of the urgent and sensitive topics for the tax payer. The duration of the tax audit is the first one among the issues, the tax payer faces, followed by the procrastination of the appealing process. Legal norms of tax control forms object to research, whereas the peculiarities, emerged in the course of performing the tax audit constitutes the subject to research. The research aims to learn general principles of tax control, analyze the practice, applicable in the tax control, highlight the problem issues of legal governance of tax control and accordingly, develop the recommendations of practical and theoretical values to perfect the problems of legal governance of it.  Research process of the thesis applies historical, systemic, logical generalization, analysis and synthesis methods. Proceeding the foregoing, it is necessary to perfect legal governance of tax control in order to successfully mobilize the monetary resources, required for operating the state, which will ultimately support incitement of economic and legal processes.