Проблеми використання даних е-декларацій для податкових перевірок

Abstract

The article examines the possibility to use an existing e-declarations of information for tax checks on calculation and payment of tax liabilities arising from the acquisition of individuals authorized to perform state functions or local government, various objects of taxation. The study concluded that the tax inspection is possible under the following conditions: National Agency on Corruption Prevention' opinion on the legality of the origin of the objects of taxation; consolidating all the information chain by data supervisory bodies; developing methods of testing; decrease in circulation of money in cash.