Mokestinis patikrinimas mokesčių administravimo procese ir jo teisinis reguliavimas

Abstract

This paper analyzes tax investigation process and its legal regulations. It reveals the essence and content of tax investigation, sets the main priorities of the process, enlightens the effectiveness of tax investigation, and enumerates the rights and obligations of all counterparts in the process. It is based on comparative analyses of tax investigation in Russia and Lithuania. The research proves that tax investigation is one of the most frequent forms of tax control and one of the most useful elements in the process of tax administration. Tax investigation is one of the most important parts of tax administration process and one of the most useful forms of tax control. This paper focuses on tax investigation in the process of tax administration and presents its legal subtleties. The analysis of tax investigation process allows to better understand the essence of tax investigation, to set priorities of the process, and to determine the rights and obligations of all counterparts. This paper analyzes forms of tax investigation and sets the kinds of tax investigation. This allows to better understand comprehensiveness of tax investigation without defining it by one concept. This paper also analyzes the practice of state institutions (tax administrators) which deal directly with tax investigation when doing their functions. It is based on comparative analyses of tax investigations that are applied in Russia and Lithuania. The research proves that tax investigation is one of the most frequent forms of tax control and one of the most useful elements in the process of tax administration. It is obvious that the process of tax administration would not be full and complete without tax investigation.