ON THE ISSUE OF GUARANTEES FOR A PARTICIPANT IN TAX MONITORING

Davletbaev Ainur Airatovich

The article discusses the features of participation in tax monitoring from the point of view of unhindered access of the tax authority to taxpayer data. Tax monitoring is a transformation of tax control taking into account technological advances. Such changes in the part of voluntary disclosure of information by the taxpayer imply the provision of protection against the misuse of information and its use solely for the purpose of verifying compliance with the correctness of the calculation and payment of taxes. The author proposes to fix in the tax legislation guarantees for the observance of the rights of participants in tax monitoring.

Keywords:tax monitoring, horizontal monitoring, monitoring, tax control, digitalization