Methods of tax control implementation in Ukraine and areas of their improvement

Abstract

The paper deals with the necessity of a tax control, methods of its implementation under the Tax Code of Ukraine, the content of each component and the detailed procedure of tax audits as one of the leading forms of tax control. The author also gives recommendations regarding the improvement of tax control methods in terms of European integration. In the paper author states, that tax inspection is a form of tax control, carried out by supervisory authorities in order to establish the correct calculation, completeness and timeliness of payment of taxes and fees. The experience of European countries shows that the tax office helps taxpayers determine the list of taxes and duties that they must pay, and not define themselves according to the TCU as it is in Ukraine, which does not allow the imposition of fines and financial sanctions because of law ignorance