EXERCISING PROSECUTORIAL SUPERVISION OVER THE IMPLEMENTATION OF LEGISLATION IN THE BODIES OF THE STATE TAX SERVICE

Abstract

The theses analyse the issues of the direct exercise of prosecutorial supervision over the implementation of legislation in the bodies of the State Tax Service. Substantiating that a uniform approach and uniform inspection criteria should not be applied to all objects of supervision, the author proposes determining the subject of an inspection on the basis of the legal status, tasks and special powers of each object. On this basis, the issues common to all objects of supervision are identified, together with the special issues characteristic of the activity of the Tax Committee, the interregional inspectorates for large taxpayers and for digital marking, territorial tax administrations and district (city) tax inspectorates.