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.
Application of forms and methods of state control over tax offenses in Russia and some foreign countries
FINANCE AND CREDIT
Founders: LLC "Publishing house" Finance and Credit " (Moscow)
ISSN: 2071-4688eISSN: 2311-8709
KEYWORDS:
TAX CONTROL, OFFENSES, FORMS, METHODS, CHECKS, FOREIGN EXPERIENCE
ANNOTATION:
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.