The Concept, Purpose, And Objectives of Prosecutorial Supervision Over Compliance with Legislation by State Tax Service Authorities

This article examines the concept, purpose, and objectives of prosecutorial supervision over compliance with legislation by state tax service authorities through the lens of national and foreign scholarly approaches. It clarifies the legal nature of prosecutorial supervision, its place within tax administration, and the features that distinguish it from the functions of tax authorities. The study identifies the principal purpose of such supervision as ensuring legality, maintaining a proper balance between the legitimate interests of the state and taxpayers' rights, and restoring violated rights. It further proposes dividing the objectives of prosecutorial supervision into core and specialized categories and formulates recommendations for improving supervisory priorities in the context of digital tax administration.

Prosecutorial supervision, state tax service authorities, tax administration

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