Kuts M. Legal support of tax control in Ukraine

The thesis is devoted to the improvement of scientific and theoretical framework of legal support of tax control, development of the conceptual apparatus of tax law, formulation of practical recommendations for implementation a number of amendments to the Tax Code of Ukraine for proper legislative support of tax control. An author’s approach to understanding of tax control was developed. Some categories of financial and legal concepts and, accordingly, amendments to the current legislation of Ukraine in this regard are offered. Non-legal forms of tax authorities’ influence on obligators and measures to prevent tax offences were identified. The author’s vision of the development of the system of preventive work of tax authorities is given and some categories of this system are defined. The legal and regulatory support of tax control regarding the powers of the State Tax Service of Ukraine in terms of the adoption of subordinate legislation was improved. New methods of international tax cooperation are offered and the concept of international tax control is defined. Legislative support of tax control is improved by implementing a number of amendments to the Tax Code of Ukraine.