Abuse of Powers by the Tax Authorities while Implementing Some Control Measures

The article discusses the issues of abuse of powers by tax authorities in the course of implementing certain control measures. Examples of such issues include calling taxpayers to make statements and requesting from them the documents necessary for a tax audit. The author notes that many tax disputes that arise in the practice of law enforcement regarding certain issues in the implementation of these control measures are caused either by the complete absence of legislation or imperfection of legislative regulation for the relevant procedures. Finally, it is concluded that there is a need to improve legislative frameworks for the most important regulatory issues.