Особливості організації та методики проведення камеральної та документальної невиїзної перевірки

Abstract

The relevance of qualification work lies in the fact that imperfection tax legislation and the instability of the domestic tax system create prerequisites for tax evasion. The theoretical foundations of the on-site documentary inspection and the development of recommendations for their improvement were revealed and researched. Recommendations and proposals for improving the organization and methods of conducting camera and documentary on-site inspection have been developed. The basis of the research is the Buchansk Department of Taxes and Fees for Individuals and the conduct of in-house inspections of the Taxation Office of Individuals of the State Department of Internal Affairs and Communications in the Kyiv region.