Legal Aspects of Preliminary Tax Control
In the article, the author analyzes the effectiveness of existing forms of pre-tax control, based on the best foreign tax practices, justifies the relevance of using such forms of control in the modern domestic model of tax administration. Special emphasis is placed on the legal aspects of tax monitoring and its place in the mechanism of interaction between taxpayers, and tax authorities. Based on the urgent tasks of developing the domestic tax system, global cooperation and international tax standards, we have formed current proposals on ways to improve the legal regulation of both existing and implemented forms of preliminary tax control.