Polteva, A.M. Cameral tax inspection as a form of tax control

Abstract: Cameral tax inspection is the most efficient mean for prevention of offences and crimes against state and financial security, destruction of the state budget. Due to these activities, there are legal consequences between the state, which is represented by the tax body and the tax payer on the issues of timely and full payment of taxes and levies. The cameral tax checks establish timely and wide-spread control over activities of the tax payers. It is meant for prevention of tax offences and crimes at their early stages.

Keywords: