Административная процедура налогового контроля в механизме правового регулирования
In the active digitisation of tax administration, the problem of a lack of legal regulation that is adequate for the level of automated tax control systems applied by tax authorities is particularly sharply observed in law enforcement in the area of taxes and levies. As a result of global gaps in the legal regulation of tax control in the conditions of digitisation, the constitutional principles of taxes and levies are eliminated. This leads to a wide-scale violation of the rights and lawful interests of taxpayers, tax agents and financial organisations and entails a loss of faith of society in institutions of the state and the law. This problem may be resolved only by way of the proper legalisation of automated tax administration processes both in the context of the administrative procedure of tax control as well as in the administration of the related administrative procedures of recording taxpayers with tax authorities and informing them about the rights and obligations in the area of taxes and levies that have the nature of both property and managerial. At the same time, the administrative discretion of tax authorities should be restricted to the maximum degree but the potential discretion of the tax authorities is permissible only within the bounds of the law. The above goals are attainable only by way of developing the institution of administrative procedure in tax administration, which should be unified in the Federal Law ‘’On Administrative Procedure’, while the specific aspects of applying it in the area of taxes and levies need to be provided for in the Russian Tax Code taking account of the current level of digitalisation of tax control.