ФИНАНСОВЫЙ КОНТРОЛЬ КАК СРЕДСТВО ОБЕСПЕЧЕНИЯ ИСПОЛНЕНИЯ НАЛОГОВЫХ ОБЯЗАТЕЛЬСТВ

Abstract

The article highlights the concept, role and functions of financial control, its types, forms and methods, as well as the procedure for financial control and the procedure for appealing financial control acts. This topic is relevant in connection with the fact that financial control is one of the legal ways to ensure the fulfillment of tax obligations. As a result of financial control, violations of tax liabilities are detected. Based on the acts of tax control, the perpetrators are brought to legal responsibility, which helps to prevent violations of tax legislation.