Mechanisms and particulars of carrying out fiscal controls in the territory of European Union countries

Abstract

This article highlights the practice of European Union countries in administration fiscal mechanisms, in particular: improving the mechanisms for tax control (auditing) of taxpayers (Netherlands), improving the arrears management system (Ireland), creating favorable conditions for taxpayers to comply, including through tax education measures (Sweden) ), development of pre-completed reports (Sweden, Denmark, Norway, Finland, France, Estonia, Lithuania, Slovenia), risk management and counterfeiting of e-commerce fraud (Denmark, Hungary, United Kingdom, Sweden), implementation of the Action Plan on eroding the tax base and manipulating profits (by virtually all EU countries), consolidating taxpayer information into a single file (Ireland and Sweden), reshaping work processes (Bulgaria, United Kingdom, Finland,Sweden). JEL: E62, E63, H3, H8, Q2.