Legal Analysis of the Control of the State Fiscal Service on the Legality in the Sphere of Tax Relations

The modern tax legislation is in a permanent process of making changes, additions and clarifications in order to bring the norms into line with the realities of life. It is difficult to call a normative act that would not be subject to such interference, but in general, tax legislation is not easier. The determining factors of the activity of the State Fiscal Service of Ukraine are its tasks, functions and competence. The current legislation defines the tasks for the whole system of these bodies, the functions - for their individual units, and the competence - for all the bodies with some peculiarities for individual units. The exercise of functions by the fiscal authorities implies, on the one hand, the exercise of their powers and, on the other, the discharge of responsibilities. The primary responsibility of tax authorities is to monitor compliance with tax laws. The control function is inherent in the activity of all executive bodies. But if some of them exercise general control and can be attributed to subjects of control activity, others - exercise control function, which occupies the main place in their activity. The control function is intended to assess the adequacy of the implementation of other functions of the tasks before the state tax service. It exists constantly when performing other functions. The functions and powers of any executive body are not only important but also the main features that characterize the general sphere of its activity. In the state-governmental mechanism, among the categories of other central executive bodies, this is especially true of the State Fiscal Service of Ukraine because of the specific nature of its functions. Traditionally, when talking about functions and powers, they are primarily associated with the status of a particular executive body. Therefore, with regard to the subject of our study, the function and authority of the State Fiscal Service of Ukraine makes sense to consider within the legal bases of the administrative and legal status of the State Fiscal Service of Ukraine. To date, scientists have not resolved this issue properly, and practitioners often assume a kind of "interpretation" of departmental legal acts, including exceeding their professional positions