Polteva, A.M. Cameral tax inspection as a guarantee for taxpayers’ rights

Abstract: Tax control, as performed by competent bodies is important for the stable existence of state and society. Cameral tax control is an important and efficient form of tax control, and while performing it the tax bodies should base their activities upon law. In a jural state all the activities should be regulated and based on protection of human rights. Cameral tax inspection is a form of control, aimed to protect economic interests of the state (related to timely and complete calculation of taxes and levies), as well as to protect taxpayer from possible abuse by the tax bodies.

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