Regime of procedural procedures for information and analytical support of the activity of supervisory authorities

  • Serhii Sarana University of the State Fiscal Service of Ukraine
Keywords: general process and procedural tax regime, process regime for procedures of informational and analytical support to activities of control bodies, pre-process

Abstract

The article deals with determining the mode of procedures of information-analytical support the supervisory authorities in the tax process in the context of the establishment of its place in it and the regime aspects of its application. We suggested attributing information and analytical support of regulatory bodies to the general judicial procedural tax regime and it should not be positioned as the only components of tax control.

Implementation of information and analytical support of the supervisory authorities is in the context of procedural rules that determine the conditions and procedures for collection and use tax information, while based on specific procedures. These procedures are: 1) tax information collection procedure, which contains a list of types of information used in the future for the purpose of information and analytical support; 2) the procedure for obtaining tax information, which is determined by the order of taxation of such information; 3) the procedure for processing of tax information; 4) procedure for use of tax information. Informational and analytical support of the supervisory authorities to be attributed to the process, taking into account the fact that it provides information and analytics to make decisions about entering into the basic process associated with conducting control, hold accountable, better tax collection and so on.

However, this information-analytical support refers to general judicial procedural tax regimes, distributes its procedures to other regimes and may be a part of "process before", as the tax process in general.

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Published
2019-02-22
How to Cite
Sarana, S. (2019). Regime of procedural procedures for information and analytical support of the activity of supervisory authorities. Administrative Law and Process, (2(12), 127-133. Retrieved from https://applaw.net/index.php/journal/article/view/247
Section
Special administrative law