Mikityuk A. Legal and organisation foundations of the Tax Audit Realization by bodies of State Tax Service of Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0410U002466

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

14-05-2010

Specialized Academic Board

Д 27.855.02

University of the State Fiscal Service of Ukraine

Essay

The article is a study of problems and ways of improvement on tax audit of the state tax service of Ukraine, of reformation and inculcation of risk-orientated system of selection of taxpayers for control. Forms and methods of financial control which are used by the STS bodies of Ukraine are characterized. A number of conceptual theoretical statements, conclusions and practical recommendations are substantiated. Namely, the author gives determination of such notions as "control function of STS bodies", "State Tax service of Ukraine", he differenciates "to inflict taxes" and "to collect taxes".

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