The Assessment of the Bank Account Blockade by the Use of STIR in the Light of SAC’s Rulings

Abstract

The purpose of the article. The purpose of the paper is the assessment of using STIR to blockade the bank account by the tax administration. The research hypothesis is as follows: The bank account blockade by the use of STIR is abused by the tax administration.Methodology. The descriptive study including a critical attitude to the legal acts and literature as well as the case studies of NSA rulings were used as the scientific methods. Results of the research. An important problem of taxpayer’s security is tax frauds in VAT. One instrument to combat tax fraud is the blockade of bank account by the use of STIR. However, the tax authorities very seldom use that method. The analysis of SAC’s rulings shows that the tax authorities do not abuse this instrument. The blockade of bank account by the use of STIR decreases the tax frauds.