Business in Law Issue №6 — 2015

CHARACTERISTICS OF THE TAX CONTROL CARRIED OUT BY THE TAX AUTHORITIES OF RUSSIA
( Pp. 203-206)

Viktor V. Moroz

Viktor V. Moroz Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis
Financial University under the Government of the Russian Federation
Moscow, Russian Federation

Abstract:

FTS of Russia is a system of organs, built by subject-territorial principle on the basis of a strict hierarchy that allows you to build a system of continuous monitoring of the legality of both within the system and the control over the payment of taxes and fees by taxpayers.

How to Cite:

Viktor V.M., (2015), CHARACTERISTICS OF THE TAX CONTROL CARRIED OUT BY THE TAX AUTHORITIES OF RUSSIA. Business in Law, 6 => 203-206.

Reference list:

1.Nalogovyy kodeks RF.
Dobrokhotova V.B., Lobanov A.V. Nalogovye proverki (kniga dlya nalogoplatel shchika i nalogovika) 2-e izdanie. M.: MTSFER, 2007.
Ofitsial nyy sayt Federal noy nalogovoy sluzhby RF. - http://www.nalog.ru.
Rossiyskiy nalogovyy portal Elektronnyy resurs . - Rezhim dostupa: www.taxpravo.ru

Keywords:

tax, collection, the tax authority, tax administration, efficiency.

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