Legal regulation of tax audits during martial law

Abstract

The article is devoted to the legal regulation of tax audits. Attention is drawn to the fact that in the state regulation of economic development, the leading place belongs to the state's financial policy, the condition for the implementation of which is state financial control, in particular, tax control. It is noted that the further development of democratic trends in Ukraine, the implementation of legal and economic reforms requires the optimization of control mechanisms. Tax payments, as a source of filling the revenue part of the budget system, regulate the formation of centralized monetary funds, so they require control of the completeness and timeliness of tax payments, reporting, and the correctness of determining the tax base. In the conditions of problematic filling of budgets and state trust funds, the issue of tax control is particularly acute. It is noted that the leading role in solving this problem is assigned to the state tax service, whose main task is to control compliance with tax legislation, the correctness of calculation, the completeness and timeliness of payment of taxes and fees. It is noted that tax control is carried out not only to detect violations of tax legislation, but also to prevent their occurrence. In the opposition against tax evasion, the state tax service authorities use all means available to them. The current state of legal regulation of tax audits is characterized, the changes regarding tax audits during martial law are discussed in detail. An analysis of the effect of tax regulations in the event that the taxpayer does not have the opportunity to fulfill his tax obligations in a timely manner with respect to the deadlines for paying taxes and fees, and submitting reports, was carried out. Changes to the laws of Ukraine regarding the specifics of tax control have been analyzed. It is noted that during the period of martial law, the legislation on tax audits was changed several times. Sometimes they completely banned all types of inspections, then they restored some and expanded the possibilities of conducting others. The theoretical and methodical principles of tax audit as a form of implementation of tax control are substantiated.