To the issue of the classification of administrative and legal methods of fiscal control

• Tatarova, Tetiana ^[1] ; Sabluk, Serhii ^[3] ; Chubenko, Anton ^[3] ; Kozin, Serhii ^[2] ; Kobylnik, Dmytro ^[4]
  1. [1] National Academy of Internal Affairs

     National Academy of Internal Affairs

     Ucrania

     
  2. [2] National University of Life and Environmental Sciences of Ukraine

     National University of Life and Environmental Sciences of Ukraine

     Ucrania

     
  3. [3] Scientific Institute of Public Law, Ukraine.
  4. [4] Yaroslav Mudrui National Law University, Ukraine.

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• Localización: Revista Amazonia Investiga, ISSN-e 2322-6307, Vol. 11, Nº. 52, 2022, págs. 148-154
• Idioma: inglés
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• Resumen

  • In the article, based on the analysis of scientific views of scientists and the norms of the current legislation, the scientific task, which is to establish a circle and classify the administrative and legal methods of fiscal control, is solved. The methodological basis for the article is a number of methods of scientific knowledge, including: logical and semantic, monographic, logical, dialectical methods, methods of analyses and synthesis, systematization and classification, method of summarization. The scientific novelty of the article is that it presents the author’s classification of methods of fiscal control. The results of the study can be used to conduct further research on fiscal control methods, enabling the scientists to develop their own classifications and generalizations of such methods. The originality of the article is that the proposed groups of fiscal methods, according to the view of the researches, are also divided into voluntary, voluntary and compulsory one, and strictly coercive ones.