საგადასახადო კონტროლი: პროცესუალურ-სამართლებრივი დახასიათება

The existence of tax control is directly proportional to the existence of the state.
As there is no voluntary tax, the taxpayer pays the taxes in the prescribed manner and amount against his will. Tax control is the mechanism by which it helps taxpayers to meet their tax obligations on time, As well as identifying the culprits and imposing appropriate fines. A sanction is a means of forcing individuals to act in good faith in accordance with the law. The sanction is imposed on the offender accordingly as a result of tax control. If there is no sanction as a mechanism of coercion, tax control becomes meaningless, and if tax control does not exist, the existence of the state is questioned. That is why I will discuss the procedural-legal characterization of tax control in depth below. Example of ongoing control procedures: Inserting the review procedure in a strict framework In some cases, the review procedure is ineffective in detecting violations. Other current control procedures with their pros and cons, shortcomings, and methods for eliminating and improving the shortcomings of these procedures will also be discussed. The topic also includes guidance and discussion of tax audit, on-site and in-house tax audit deficiencies, as well as a practical analysis of each procedure.