Introduction into the Tax Process of a New Tax-Checking Measure in the Form of Confrontation

Purpose of the study. Legal process is characterized by continuous consecutive in time its development from stage to stage in order to achieve at the end of each stage a certain legal result, and the focus of the process to address the issue of bringing to responsibility leads to the emergence of jurisdictional process as a subspecies of legal process. This allows to attribute the tax process to the category of jurisdictional process, in connection with which the tax process should be based on the principles of legality, objectivity (motivation), completeness (comprehensiveness), continuity and immediacy. Meanwhile, at presentn tax legislation lacks legal mechanisms that encourage or oblige tax authorities to ensure proper completeness and comprehensiveness of verification of the evidence collected in the case, including witness testimony, for their reliability in order to exclude risks of distortion of the established circumstances when making a decision.

Conclusions.  It is proposed to divide all powers of tax authorities into three main groups on the basis of the presence of connection with the tax process as exclusively related to the tax process, having an alternative connection with the tax process and having no connection with the tax process. Justified the introduction of a new tax and verification activity in the tax process in the form of confrontation, the conduct of which should be recognized as mandatory when revealing obvious contradictions in the testimony of previously questioned witnesses, with attribution of confrontation to the second group of powers of tax authorities.