To the issue of the classification of administrative and legal methods of fiscal control
Keywords:
actors, administrative and legal methods, classification, fiscal control, methods.
Abstract
In the article, based on the analysis of scientific views of scientists and the norms of the current legislation, the scientific task, which is to establish a circle and classify the administrative and legal methods of fiscal control, is solved. The methodological basis for the article is a number of methods of scientific knowledge, including: logical and semantic, monographic, logical, dialectical methods, methods of analyses and synthesis, systematization and classification, method of summarization. The scientific novelty of the article is that it presents the author’s classification of methods of fiscal control. The results of the study can be used to conduct further research on fiscal control methods, enabling the scientists to develop their own classifications and generalizations of such methods. The originality of the article is that the proposed groups of fiscal methods, according to the view of the researches, are also divided into voluntary, voluntary and compulsory one, and strictly coercive ones.
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References
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D1%80%D0%BD%D0%B8%D0%B9%20%D0%BA%D0%BE%D0%BD%D1%81%D0%BF%
D0%B5%D0%BA%D1%82%20%D0%BB%D0%B5%D0%BA%D1%86%D1%96%D0%B9.pdf
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Husak, N., and Husak, Y. (2007). Control of tax authorities over the activities of enterprises: a textbook. Kyiv: Center for Educational Literature. https://ru.ua1lib.org/book/3144680/2a3d42
Kharytonov, E., Kharytonova, O., Kolodin, D., Tkalych, M., Larkin, M., Tolmachevska, Y., Rojas-Bahamon, M.J., Arbeláez- Campillo, D.F., & Panchenko, O.I. (2021). Distance learning in the conditions of Covid-19: problems and prospects of their solution. Amazonia Investiga, 10(48), 157-169. https://doi.org/10.34069/AI/2021.48.12.17
Law of Ukraine No. 2755-VI. Tax Code of Ukraine, Bulletin of the Verkhovna Rada of Ukraine, Kyiv, Ukraine, 02 December 2010. Recovered from https://zakon.rada.gov.ua/laws/show/2755-17/conv/sp:wide#n1080
Law of Ukraine No. 4495-VI. Customs Code of Ukraine, Bulletin of the Verkhovna Rada of Ukraine, Kyiv, Ukraine, 13 March 2012. Recovered from https://zakon.rada.gov.ua/laws/show/4495-17/conv#top
Lytvynchuk, I., and Prokhorchuk, N. (2018). Place of tax audits in the field of tax control. Market infrastructure, No. 17, pp. 369 – 374. http://www.market-infr.od.ua/journals/2018/17_2018_ukr/62.pdf
Melnyk, M., and Leshchukh, I. (2015). Tax control in Ukraine: problems and priorities for improving efficiency: a monograph. Lviv: M. I. Dolishnii Institute for Regional Studies of the National Academy of Sciences of Ukraine. http://ird.gov.ua/irdp/p20150301.pdf
Naichuk, A. (2015). Analysis and synthesis as methods of understanding the essence of the State. Problems of historical didactics, No. 6. pp. 21 – 28. http://nbuv.gov.ua/UJRN/Prdist_2015_6_5
Pinkovetskaia, I. S., Aleksandrova, N. R., Treskova, T. V., & Iniesta, D. S. V. (2021). Present Innovation Policy: Russian Regions Data. Cuestiones Políticas, 39(69), http://dx.doi.org/10.46398/cuestpol.3969.08
Shevchuk, O. (2013). Forms and methods of tax control: world experience and Ukrainian practice. Economic Journal-XXI, No. 1-2 (1), pp. 73 – 76. http://nbuv.gov.ua/UJRN/ecchado_2013_1-2(1)__23
Stoica, C. (2015). "Fiscal Management: Methods and Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 385-390, May. https://ideas.repec.org/a/ovi/oviste/vxvy2015i1p385-390.html
Valihura, V. (2016). Reference summary of lectures on the discipline “Tax Control”. [File PDF] http://dspace.wunu.edu.ua/bitstream/316497/26361/1/%D0%9E%D0%BF%D0%BE%
D1%80%D0%BD%D0%B8%D0%B9%20%D0%BA%D0%BE%D0%BD%D1%81%D0%BF%
D0%B5%D0%BA%D1%82%20%D0%BB%D0%B5%D0%BA%D1%86%D1%96%D0%B9.pdf
Vasiuk, Y. (2015). Mechanisms of realization of tax control in Ukraine: State-administrative aspect. (PhD Dissertation). National Academy of Public Administration under the President of Ukraine. Kyiv, Ukraine. https://mydisser.com/ua/avtoref/view/28822.html
Vecchio, L. Del. (2022). Financial Controls: What Are They, Best Practices, and How to Enforce Them. Planergy. https://planergy.com/blog/financial-controls/
Yevtushenko, O., and Andriiash, V. (2013). Public administration (fundamentals of the theory of public administration): a textbook in three parts. Part 1. Fundamentals of the theory of public administration. Mykolaiv: Publishing House of Petro Mohyla Black Sea National University. https://idu.at.ua/doc/Kniga_Derzhavne_upravlinnya_Yevtushenko_O_N_Andriy.pdf
Published
2022-05-29
How to Cite
Tatarova, T., Sabluk, S., Chubenko, A., Kozin, S., & Kobylnik, D. (2022). To the issue of the classification of administrative and legal methods of fiscal control. Amazonia Investiga, 11(52), 148-154. https://doi.org/10.34069/AI/2022.52.04.16
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