Output tax checks as a reflection of the modification relations between tax authorities and taxpayers

Abstract

The article is devoted to the study of on-site tax inspections, that the control function of the domestic tax system is a priority. It is revealed that the on-site tax audit is the most complex process with potential risks for both parties. It is established that the retrospective analysis of the substantive side of the exit tax control through the prism of the subjects of tax relations makes it possible to distinguish several stages of its development. It was found that the domestic tax system needs a scientifically sound construction of tax planning of on-site inspections. The sources of information of the tax authorities on the formation of the taxpayer's file have been identified and the number of on-site inspections of taxpayers in Ukraine has been characterized. It is determined that the current stage of development of exit control is characterized by the emergence of tax monitoring. At the same time, tax control becomes a factor of positive changes in the relations between counterparties.