TAX CONTROL OF TAX BUDGETS IN THE PRINCIPLE OF "EXPECTED HAND": NECESSITY, NATURE, FORMS AND STAGES OF ITS ARRANGEMENT
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2018, Vol 1, Issue 3
Abstract
In order to counteract the practice of reducing the tax base and eliminating taxable profits in relation to taxpayers, who are involved in controlled transactions with related nonresidents who are registered in jurisdictions with a low level of taxation, it is necessary to enforce increased tax control of transfer pricing . This is primarily due to the improvement of tax evasion mechanisms. In this regard, the purpose of the article is to justify the need for a tax control of the compliance of taxpayers with the principle of "extended hand", an analysis of the norms of the current legislation on the disclosure of the substance, forms, isolation and characteristic of the stages of tax control. The theoretical and methodological basis of the study is based on the dialectical method of scientific knowledge, the systematic approach to the study of the process of tax control. According to the results of the study, it was concluded that conducting inspections of taxpayers on the question of the completeness of charging and paying taxes during the controlled transactions is one of the important areas of tax control in order to establish the conformity of controlled operations conditions with the principle of "extended hand". On the basis of the analysis of the norms of the current legislation, it has been established that tax control of the compliance of taxpayers with the principle of "extended hand" should be carried out in two forms - monitoring or verification. For monitoring or tax audit, a method such as a survey should be used. Prospects for further development are the study of inspections of controlled operations, which are related to documentary unscheduled inspections, which are characterized by their specificity.
Authors and Affiliations
Vadym Puhalsky
Keywords
Related Articles
- EP ID EP533087
- DOI -
- Views 70
- Downloads 0
THEORETICAL AND PRACTICAL ASPECTS OF EVALUATION OF THE ENTERPRISE MARKETING ACTIVITY EFFICIENCY
Introduction. Theoretical and practical aspects for evaluating the efficiency of sales activities of the enterprise are the main tool for managing the economic activity of the enterprise, which confirms the relevance of...
ANALYSIS OF MONETARY POLICY OF UKRAINE IN THE CONDITIONS OF DEVELOPMENT OF MARKET RELATIONS
Introduction. In this article an analysis of national monetary policy of inflation processes regulation in transitional economies is investigated, and, based on research, make recommendations for improvement of the macro...
AN ANALYSIS OF TENDENCIES AND PERSPECTIVES ON THE DEVELOPMENT OF THE MIDDLE EASTERN AND EASTERN EUROPEAN NATURAL STONE MARKETS
Introduction. Natural stone is an important raw material that is widely used in many economic sectors including construction, agro-industrial complex, chemical and jewelry industries. Along with the development of econom...
THE MOTIVATIONAL ASPECTS OF SOLAR ENERGY USE ACTIVATION IN AGROINDUSTRIAL BUSINESS
Introduction. The urgent needs to increase the economic efficiency of agribusiness and the competitiveness of its products impose an objective need to find a reduction of its cost, innovative methods to use a renewable e...
ECONOMIC ACTIVITIES OF ENTERPRISES: ESSENCE, CONCEPTUAL PARADIGM, REGULATION
Introduction. The economy of world is driven by corporations, enterprises of all forms of ownership and entrepreneurs, the basis of functioning which is economic activity, which transforms resources and processes into ex...