До питання визначення місця податкової перевірки в механізмі засобів державного примусу в податковому праві

Abstract

The article defines the place of a tax-audit in the mechanism of the forms of state coercion in the tax-law. The author explores the coercive nature of certain types of tax audit. It is noted that these are self, but in the process. There is a clear realization of their interaction. The authors of these categories are self-contained, but in the implementation of their persistent interaction observed. Following to characteristic features of coercive measures studied in certain types of tax audits, characterized by their coercive.