Procedural powers of tax authorities in the field of fiscal security provision
The subject. The article is devoted to the analysis of the procedural competence of tax authorities in the context of ensuring national fiscal security. The purpose of the article is to identify the features of the procedural powers of the tax authorities in the field of fiscal security provision. The hypothesis of the study is that the purpose of tax authorities' procedural powers is dual and it should be aimed at implementation of the fiscal function of the state and municipalities, as well as at protection the taxpayer from illegal and unjustified seizure of taxes in accordance with legal principles. The overall objective involves a number of specific tasks: - definition of the concepts of competence and procedural legal status of tax authorities in the field of fiscal security; - identification of the objectives of law enforcement activities of tax authorities in the field of fiscal security provision; - identification of the principles of law enforcement activities of tax authorities in the field of fiscal security provision. The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (interpretation of legal acts, formal-legal method). The main results and scope of their application. The competence of the tax authorities directly in the tax sphere is a set of their powers to control and monitor compliance with the legislation on taxes and fees, the correctness of the calculation, completeness and timeliness of the payment of taxes and fees to the budget; to bring persons who have committed tax offenses to responsibility; to consider and resolve complaints of citizens on acts of the ruling subjects of tax relations (tax bodies and officials). Procedural and legal status of the tax authorities can be understood as a system of powers that ensure the proper procedure and conditions for the tax authorities to exercise their legal functions in accordance with the principles of law and the requirements of the procedural form. Both material and procedural powers of the tax authorities are implemented in tax authorities' activity in the field of fiscal security provision. The legal consolidation of the dual purpose of the tax authorities will contribute to provision of the national fiscal security. This dual purpose should be aimed at both the implementation of the fiscal function of the state and municipalities, as well as at protection the taxpayer from illegal and unjustified seizure of taxes. The system of principles of procedural activities of tax authorities to ensure tax security should include general legal, inter-sectoral and special tax procedural principles. Conclusions. The procedural aspects of the tax authorities' exercise of their powers must be systematized in national legislation. If there is lack of legislative consolidation of the principles and objectives of law enforcement activities of the tax authorities, such situation significantly worsens the possibility of applying the law in a single procedural form, making it difficult to implement the objectives of ensuring the national fiscal security.