Annotation

At present, as the budgetary system assumes increasing importance for the State, the need to strengthen the role of tax control is becoming more pronounced. In this context, the issue of clearly distinguishing the procedural status of persons involved in a tax audit acquires particular relevance. The core of this problem lies in the proper determination by law-enforcement and tax authorities of the scope of procedural rights and obligations of such persons, as well as the permissible limits of coercive measures that may be applied to them. It should be emphasized that only subject to compliance with these conditions is it possible to ensure the full implementation of the relevant forms and measures of tax control and the achievement of its statutory objectives.