Tax monitoring in the system of State financial control

The article talks about the concept of tax monitoring, its place and significance in the state financial control system. The purpose of the work is determining its place and importance in the system of state financial control. Tax monitoring as a form of tax control refers to the so-called horizontal tax control, which is expressed in a system of constant online partnership between tax authorities and taxpayers on the calculation and payment of tax payments, accounting and tax accounting. This procedure is carried out in relation to large taxpayers who are subject to certain requirements of the tax legislation Its distinctive features are the absence of in-house and on-site tax audits during the period of its implementation, as well as the preparation a motivated opinion on the initiative of the tax authority or taxpayer, which allows to the occurrence of possible harmful consequences in the tax area. The main conclusions obtained in the course of the research: the relationship that develops between an organization and a tax authority when conducting tax monitoring mediates both private and public interest. Tax monitoring, being a subspecies of state financial control, has its own specific features, expressed in a special relationship between the taxpayer and the tax authority, based on the principles of trust, openness and reliability of information, which allows you to quickly resolve possible disputes in real time. Since the main function of tax monitoring is preventive, it was assigned to the form of preliminary control. According to the criteria for classifying financial control into mandatory and proactive, tax monitoring is classified as proactive, since it is carried out on the basis of a taxpayer's application submitted within the legally established time frame.

financial control, financial activity, tax monitoring, state financial control