Subjectivity and Objectivity in Tax Control
Authors:
Emiliyan
Tananeev
D. Tsenov Academy of Economics – Svishtov
Pepa
Stoykova
D. Tsenov Academy of Economics – Svishtov
Ayala
Atias
D. Tsenov Academy of Economics – Svishtov
Pages:
29-
34
Abstract:
Subjectivism and objectivism are two complementary and at the same time contradictory categories in the field of tax control. The aim is to create conditions for the priority of objectivity over subjectivity. It is impossible that all actions related to tax audits and revisions are conditioned by absolute objectivity. It is necessary to take into account the influence and deforming influence of the subjective factor. At the moment, it can not be completely ignored, so for the success of the circumstances are considered, assuming its limitation in acceptable amounts. In practice, tax control is complex, difficult to assess, and in some cases spontaneous, combining differently expressed elements of subjectivism and objectivism. These categories are influenced by: the socio-economic situation in the country, the state of legality, the efficiency of the functioning of the tax structure, tax loyalty, the severity and portability of the tax administrative process, and other factors. The quality of tax production depends on the ability to analyze and assess the impact of subjectivity and objectivism in tax control.
Keywords:
Taxation process, tax control, subjectivity, objectivity.
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