Yena R. Legal Regulation of documentary inspections carried out by control financial agency of Ukraine

Thesis deals with the regulation of documentary inspections carried out by the financial control of Ukraine. The legal nature of the tax audit, tax audit procedure described. It is noted that the test is a specific method of obtaining and evaluating information on the activities of controlled object. Tax audit includes a set of actions aimed at obtaining specific information, analysis and evaluation of all the information that has been obtained, the composition of the final document on the audit. A special place is paid to the effects of a tax audit, including the basic principles of liability for tax violations, and studied fine as hue penalties for tax violations.