September 27, 2017
The term control is due to the Latin expression “contro rollus” which means the verification of the original act after the duplicate that is entrusted for this purpose to another person.
As a concept, control consists in checking the objectives pursued and finding errors and deviations, shortcomings, deficiencies in a field of activity.

The emergence of the state was the beginning of the control activity, in its historical evolution, control has improved its area of methods, techniques and purposes, it has established itself as a human activity required by other human activities.

Great attention: control is directed and airship, in order to prevent deviations, but also to target phenomena and facts, as well as people who produce phenomena and facts.

Tax control is the tool that public powers have at their fingertips to supervise and determine, by specific methods and techniques, the provision of public financial resources, in the case of tax revenues.

So, through tax control, the state acts on the taxpayer to verify the correctness of the declarations made by him, and in the event that they have been declared incorrect/undeclared to take the measures that the whole state has legislated; in the case of “tax evasion” the action against the taxpayer “evasionist” involves finding evidence of the existence of tax evasion.

Modern tax systems rely essentially on the declarative regime. It assumes that all taxpayers demonstrate their sincerity and good faith by making correct and complete statements, assuming full responsibility for the acts drawn up and the acts committed. For its part, it is the tax administration’s task to prove the omissions and inaccuracies in the documents and to motivate the corrections it makes.

There is a psychological tendency of all categories of taxpayers to consider that they are liable to pay high taxes compared to the income they make or compared to other categories of taxpayers. As a result, the information provided by taxpayers must be verified by the tax authority.

The tax apparatus has rights regarding the assessment, establishment and collection of tax debts and the right to apply pecuniary penalties for deviations from approved rules of law.

There are some things that do, in some situations, to hone a not always favorable image over tax control. He is viewed rather unfriendly, even an enemy of the taxpayer. And this is not just because of the perfectly true fact that “no one likes control”, but because of the way of working and an inappropriate vision about the role that tax control is called upon to assume.

In order to be able to prevent the most negative effects of a fiscal control and/or to counter them, a permanent analysis and preparation is necessary, a management of the financial-accounting activity in order to meet the requirements of the control in question, moreover, to identify and rectify the weaknesses/neuralgic stakes that this control takes into account as a factor of action.

To know this, we need to know the methods and procedures of control, the objectives, the nature of the investigations that inspectors manage and “armed” with them, we can move to “counterattack”, that is, we can prepare and successfully cope with the fiscal control.

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