TAX CONTROL AND LIABILITY FOR COMMITTING TAX OFFENSES

Aim. To consider kinds of state tax control and taxpayers’ liability for tax offense. Methodology. The dynamics of field and cameral tax audits is studied; the structure of additional charges by types of tax audits is given. The article uses the comparative method, the method of arithmetic differences, elements of predictive analysis. Results. The concept of tax liability is considered, the general description of tax offenses is given; the comparative analysis of field and cameral tax audits is performed. The analysis revealed that with each tax period there is a decrease in the number of field tax audits, as well as of the revealed tax violations. Research implications. Based on the results of the study, the main results of tax control are assessed; it is revealed that field tax inspections are a labor-intensive form of tax control, which covers a smaller number of taxpayers. Particular attention is paid to desk audits, they turned out to be more effective. It has been proven that cameral tax audits are not only audits of tax declarations (calculations), but also a purposeful way of selecting taxpayers for conducting more effective field tax audits.

ax control, tax liability, tax offense, field tax audits, cameral tax audits, tax monitoring, tax base, additional tax assessment, the effectiveness of tax audits

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