Founders: LLC "Publishing house" Finance and Credit " (Moscow)
ISSN: 2071-4688eISSN: 2311-8709
TAX CONTROL, OFFENSES, FORMS, METHODS, CHECKS, FOREIGN EXPERIENCE
The article analyzes the category of a tax offense, examines the methods of tax control in Russia. The differences in the application of methods of state control over tax offenses in foreign countries and in the Russian Federation are revealed. It is proposed to divide the methods of tax control listed in the Tax Code of the Russian Federation into basic and optional, which will prevent abuse of authority by tax authorities and ensure compliance with the rights and legitimate interests of taxpayers.