Maryniv N. Tax inspection as an organizational-legal form of realization of tax control.

The dissertational research is devoted to formation of a holistic and complex scientific conception on tax inspection as an organizational-legal form of realization of tax control, their correspondence to aims of a law-governed, democratic, social state. Issues of essence of legal nature of tax inspections are examined for the first time on monographic level; the author's definition of tax control and its main form - tax inspection is given; its role, place and significance in the system of tax control is defined; several issues, which, according to the author's point of view, are new for the financial law science, are substantiated. The propositions concerning introduction of amendments and additions to normative-legal acts, which regulate mechanism of tax control realization, are stated.