TAX CONTROL OVER THE ACCRUATION AND PAYMENT OF INDIVIDUAL INCOME TAX

Abstract

The solid financial system in Ukraine is impossible without effective and effective tax control, which should ensure not only the financial interests of the state (filling the revenue part of the budget), but also to comply with the rights of taxpayers. From compliance with the requirements of the current legislation, such as the timeliness of accrual and payment of taxes and fees, the legalization of income depends on the value of tax revenues. Evasion of payment, incomplete payment, violation of taxpayers and fees, a large size of the shadow economy leads to the non-fulfillment of the revenue part of the budget, and therefore, before the implementation of state target programs, reducing the costs of social needs. The article deals with the essence, content and tasks of tax control. Declaimed elements of tax control, calculating and paying personal income tax. An obstacle to the prevention of tax offenses becomes tax control. The effectiveness of control and test measures depends on the effectiveness of tax control. Along with these fiscal authorities, they must not only control and attract taxpayers who are taxable, but also contribute to increasing overall financial and economic stability in the state. Consequently, the issue of tax control and determination of inefficient actions in the process of its implementation by fiscal control bodies are currently up to date. The stages of tax audits are analyzed, calculating and paying personal income tax, as well as responsibilities and penalties in detecting violations. To date, timely and in the proper volume of payments to budgets are extremely important, because it allows to provide funding to its functions and support its proper functioning. The bulk of mandatory payments are tax revenues that cope with payers in the form of certain taxes. A significant number of payers want to avoid paying taxes, or seeks to undergo their tax liabilities. Therefore, tax control is extremely important, which allows not only to provide payment, but also to detect violations and prevent him. In general, tax control provides the opportunity to accelerate payers, obtaining the necessary information and to control the fulfillment of tax duty.