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Title: Щодо питання контролю за порушенням законодавства у сфері сплати єдиного податку
Other Titles: On the issue of control over the violation of the law in the single tax payment
Authors: Аністратенко Ю.І.
Anistratenko J.I.
Keywords: податкове право,
єдиний податок,
спрощена система оподаткування,
податковий контроль,
tax law,
single tax,
simplified tax system,
tax control test.
Issue Date: 2015
Publisher: Фінансове право
Citation: Аністратенко Ю.І. Щодо питання контролю за порушенням законодавства у сфері сплати єдиного податку / Ю.І. Аністратенко // Фінансове право. – 2015. – № 3 (33). – С. 18–21.
Abstract: У статті розглянуто проблемні аспекти податкового контролю, його співвідношення з іншими видами. Запропоновано шляхи налагодження взаємовідносин між платниками та контролюючими органами. Досліджено основні понятійні категорії, зроблено порівняння різних методів контролю. In this article the problem aspects of specific of tax control, his correlation, are examined with other kinds. The ways of adjusting of mutual relations are offered between payers and supervisory organs. Investigational basic concept categories, comparison of different methods of control is done. It is also marked that the specific of tax control appears in his superdepartment character. Yes, between a supervisory organ and taxpayers there is not organizational subordination, that allows to describe this type of control as superdepartment. Attention is accented on that importance ofproblem of rational tax control is in relation to the subjects of small and middle business, not touching interests of conscientious payers, the necessity ofrethink and development ofperspective directions of his development determines. An author marks also, that have warrants for a conclusion that control for violation of legislation about the simplified system of taxation, account and accounting, is the variety of tax control. It is at the same time necessary to mark that the basic methods of control for today need perfection in the context of adjusting of more partner relations than dictatorial
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