Reva D. Legal Regulation of Tax Control in Ukraine

The dissertation is devoted to theoretical and practical aspects of legal regulation of tax control in Ukraine. The author looks at the legal nature of the tax control and its structure. Tax control as a legal category is defined as the activity of government authorized subjects to monitor the status of complying with the present tax legislation requirements by the individuals in charge of calculating, paying, levying, and transferring taxes and duties (compulsory payments) as well as detecting violations of the present legislative requirements in suchlike activities, stopping and eliminating them, restoring violated rights of the government for timely and complete tax payments and prevention of such violations in future. The structure of the tax control as the author suggests should be regarded as an aggregate of such elements as the subject, the object and their interaction. Based on the theoretical analysis of the legal status of the tax bodies the author comes to the conclusion that it is necessaryto define them as controlling bodies and not as levying ones