To the issue of the classification of administrative and legal methods of fiscal control

Abstract

In the article, based on the analysis of scientific views of scientists and the norms of the current legislation, the scientific task, which is to establish a circle and classify the administrative and legal methods of fiscal control, is solved. The methodological basis for the article is a number of methods of scientific knowledge, including: logical and semantic, monographic, logical, dialectical methods, methods of analyses and synthesis, systematization and classification, method of summarization. The scientific novelty of the article is that it presents the author’s classification of methods of fiscal control. The results of the study can be used to conduct further research on fiscal control methods, enabling the scientists to develop their own classifications and generalizations of such methods. The originality of the article is that the proposed groups of fiscal methods, according to the view of the researches, are also divided into voluntary, voluntary and compulsory one, and strictly coercive ones.