TAX AUTHORITY AUTHORITY INSPECTIONS: GROUNDS, PROCEDURE AND TAXPAYERS' RIGHTS

Abstract

This article analyzes the economic and legal nature of inspections carried out by tax authorities. The study covers the basics of conducting tax inspections, their types and established procedure, as well as issues of protecting the rights and legitimate interests of taxpayers during the inspection process. The role and importance of the risk-based approach in tax control are considered, and factors affecting the effectiveness of tax inspections are identified. The results of the study allow the formulation of scientific conclusions and practical proposals aimed at improving tax inspections, increasing their transparency, and strengthening mutual trust between taxpayers and tax authorities.