FEATURES OF ADMINISTRATIVE PROCEDURES IN TAX CONTROL: LEGAL ASPECTS AND APPLICATION EFFECTIVENESS

Abstract

The article is devoted to the study of administrative procedures applied in the implementation of tax control, with a focus on legal aspects and the assessment of their effectiveness.Attention is given to the analysis of regulatory frameworks governing tax audits, particularly their stages, forms, and methods. The article examines mechanisms of interaction between supervisory authorities and taxpayers, while also clarifying the role of administrative procedures in ensuring transparency and fairness in taxation in Ukraine.The article states that the current legislation provides clearly defined rules regulating the conduct of tax audits; however, the practical implementation of these norms faces certain challenges. Particular emphasis is placed on the need to improve risk assessment methods and procedures for appealing audit results. The importance of proper documentation of tax audits is highlighted as a crucial element in ensuring the legality of the actions taken by tax authorities.The position is substantiated that enhancing the effectiveness of tax control requires the introduction of modern approaches to administrative procedures, such as the automation of audit processes, the development of electronic document management systems, and the improvement of mechanisms for interaction between taxpayers and supervisory authorities. An essential component is also the use of international experience in implementing tax risk forecasting systems and reducing the administrative burden on business entities.It is concluded that effective administrative procedures in tax control are the key to a transparent, fair, and efficient tax system, contributing not only to the replenishment of the state budget but also to the protection of taxpayers' rights. Further improvement of legal regulations and practical approaches to tax control is a necessary step to enhance the effectiveness of tax administration in Ukraine.