Abstract: The subject. The article is devoted to the analysis of the procedural competence of tax authorities in the context of ensuring national fiscal security. The purpose of the article is to identify the features of the procedural powers of the tax authorities in the field of fiscal security provision. The hypothesis of the study is that the purpose of tax authorities’ procedural powers is dual and it should be aimed at implementation of the fiscal function of the state and municipalities, as well as at protection the tax‐ payer from illegal and...
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