Tax control is an important institution of the tax law. It is difficult to imagine a country without taxes, and the tax system without verifying the correctness of their calculation and payment. However, at the same time the various components of the tax control are a potential source of discontent and disputes. Officials of the Russian tax authorities complain about the lack of authority, and taxpayers regularly use the concept of “violation of the material terms of the procedure of consideration of materials of tax audit”. In this regard, unconditional interest foreign experience, not only “regulars” comparative legal studies, but small countries, including our closest neighbors, such as Georgia. The legal basis of tax control is represented by the Georgia tax code and the orders of the Ministry of Finance. In the given article an attempt to consider legal norms, with emphasis on individual characteristics and comparisons the provisions of the tax laws of other countries and territories is made.
Georgia, Abkhazia, tax legislation, tax control, customs control, current control, tax audit.
1. Papava V. State, Public Sector and Theoretical Prerequisites to a Model of an “Economy without Taxes”. International Journal of Social Economics. 2000. Vol. 27. No. 1.
2. Giguashvili G. Liberal´no orientirovannaya nalogovaya politika. Pedagogicheskiy universitet Gori: sb. nauch. tr. 2011. № 1 (na gruz. yaz).
3. Zapol´skiy S. V. Diskussionnye voprosy teorii finansovogo prava. M., 2008.
4. Ivanov A., Darbaidze N. Teoriya gosudarstva i prava. Tbilisi, 2009 (na gruz. yaz).
5. Korchilava R. Ekonomiko-psikhologicheskie aspekty povysheniya effektivnosti nalogovogo administrirovaniya: dissertatsiya. Tbilisi, 2014 (na gruz. yaz).
6. Nadaraya L., Rogava Z., Rukhadze K., Bolkvadze B. Kommentariy Nalogovogo kodeksa. Kniga vtoraya. § 156-310. Tbilisi, 2012 (na gruz. yaz).
7. Nachkebiya A. Administrativno-pravovye normy v praktike Verkhovnogo Suda (2005- 2014). GIZ, 2015 (na gruz. yaz).
8. Sreseli N. Teoriya audita (kurs lektsiy). Tbilisi, 2013 (na gruz. yaz).
9. Shul´gina N. Rezerv - v povyshenii effektivnosti i otvetstvennosti. Respublika Abkhaziya. 2012. 1 avg.
