Control of transfer pricing and tax monitoring as new types of tax audits
( Pp. 194-196)

Article is devoted to tax monitoring of transfer pricing and tax monitoring as to the directions of enhancement of the tax administration designed to increase budget revenues on the basis of a harmonic combination of interests of taxpayers and the state. Authors give definition of tax monitoring of transfer pricing and tax monitoring, reveal their features. The analysis of the current tax law allows to draw a conclusion that tax monitoring of transfer pricing and tax monitoring are new varieties of tax audits. They differ from traditional cameral and exit tax audits in objects, periods, the implementation mechanism. Tax monitoring of transfer pricing and tax monitoring are aimed at abbreviation of costs of tax administration, development of a pre-judicial order of permission of tax disputes, to increase in level of legal culture of participants of tax legal relationship. However the mechanism of their legal regulation is not deprived of certain shortcomings. In particular, according to authors, in the tax right it is necessary to use evaluation categories as little as possible. The institute of responsibility of tax authorities and their due persons for inadequate execution or omission of the functions and powers laid to them requires development.

Golosnaya O.G., (2017), CONTROL OF TRANSFER PRICING AND TAX MONITORING AS NEW TYPES OF TAX AUDITS. Gaps in Russian Legislation, 5 => 194-196.

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tax control, transfer pricing, tax authorities, tax monitoring, tax law.