Tax control of Ukraine is mainly set in articles 61-86 of subchapters 5-8 of chapter II «Administration of taxes, fees and duties» of the tax code. However other articles are also relevant, taking into account systematic interpretation. For example, article 41 of the tax code sets who controls taxpayers. It is controlling authorities, which refer to the bodies of revenues and duties — the central executive authority responsible for the formation and implementation of national tax and customs policy for the administration of taxes and fees, customs duties and implements state tax and state customs policy, ensures formation and implementation of state policies for administration of the single fee, provides for the formation and implementation of state policy in the sphere of fighting crime in application of tax and customs legislation as well as legislation on the payment of a single fee (hereinafter — the central executive authority responsible for the formation and implementation of national tax and customs policy) and its territorial agencies. Controlling authorities also include subdivisions of the tax police. [77].
Article 61(1) of the tax code of Ukraine defines what tax control is. It says: «[t]ax control is a system of measures taken by regulatory authorities for the purposes of verifying the correctness of calculation, completeness and timeliness of payment of taxes and fees, as well as compliance with the law on the regulation of circulation of cash settlements and cash transactions, patenting, licensing, and other legislation, enforcement of which is assigned to the responsibility of the regulatory authorities» [77]. Article 61(2) of the tax code of Ukraine refers to the mentioned article 41 and defines who can carry out tax control, excluding in article 61(3) a direct involvement and inspections of business entities on tax issues from Agencies of the Security Service of Ukraine, internal affairs agencies, the tax police, prosecutors and their officials. 48 |
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