Финансовый контроль как средство обеспечения исполнения налоговых обязательств

Abstract

The article covers the concept, role and functions of financial control, its types, forms and methods, as well as the procedure for conducting financial control and the procedure for appealing against acts of financial control. This topic is relevant due to the fact that financial control is one of the legal ways to ensure the fulfillment of tax obligations. On the basis of tax control acts, perpetrators are brought to legal responsibility, which helps to prevent tax violations.