Tax accounting as a way to implement tax control

The article is devoted to topical issues of tax control, tax accounting, and definition of their place in the system of the legal mechanism of taxes. Organization of control is an essential element of financial management of public funds, because such control entails public responsibility. Due to the obligation to pay taxes economic basis for the state activity for tasks and programs of various areas is promptly and fully established. Tax control can be defined as a function of state management of the tax system. Tax control is a system of measures which are taken by controlling bodies to monitor the correctness of calculation, completeness and timeliness of payment of taxes and fees, as well as compliance with legislation on the regulation of cash of settlement and cash transactions, patenting, licensing and other legislation, compliance which is monitoring by the controlling bodies. The following stages of tax control can be distinguished: a stage of information work with taxpayers; operatively-search activity;
recovery of tax arrears; seizure of assets; court procedures; appeal. As part of the tax obligation can be distinguished: the duty of taxation, the obligation to pay tax or fee, the duty of tax accounting. All these elements are closely linked and pursue a single purpose – the timely and full reception of amounts of tax or fee to the appropriate budget or off-budget state trust fund. Tax account has a priority in compare with the accounting. The following goals should be achieved as a result of control activities: ensuring tax compliance by entities which implement the tax obligation or ensure its implementation; prevention of violations in the tax area; detect violations of tax laws and the application to the perpetrators of appropriate measures of legal liability. One of the forms of tax control is a tax revision, the essence of which is to carry out the tax authority a set of measures which are intended to verify the correctness and completeness of taxes and fees to the appropriate budgets, and compliance with other standards legislation on taxes and fees. Objects budget and financial control can be classified according to the following criteria: the source of financial resources (budget, off-budget funds, loans, etc.); by legal form (public authorities, enterprises of any form of ownership, banks, etc.); the nature of the audit activity (objects of prior or current control).