Tax control the tax administration
( Pp. 296-298)
More about authors
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
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The place of the tax control in the overall system of financial control can be specified that way: the tax control is a state control which is performed by the special authorities that control the whole process. The Federal tax service of Russia represents a system of bodies, constructed on the subject-territorial principle on the basis of a strict hierarchy that allows you to build a system of continuous control over the legality of both the inside of the system, and control over the payment of taxes and duties of taxpayers.
How to Cite:
Viktor V.M., (2013), TAX CONTROL THE TAX ADMINISTRATION. Gaps in Russian Legislation, 6 => 296-298.
Reference list:
1.Nalogovyy kodeks RF.
TSygankov V.V.Sovershenstvovanie protsedury oformleniya i rassmotreniya dopolnitel nykh meropriyatiy nalogovogo kontrolya//Nalogi i nalogooblozhenie. 2010.- № 4.
Reglament planirovaniya i podgotovki vyezdnykh nalogovykh proverok, utverzhdennyy prikazom FNS Rossii ot 05.10.2009 № MM-8-2/41.
Rossiyskiy nalogovyy portal Elektronnyy resurs . Rezhim dostupa: www.taxpravo.ru
Moroz V.V. Opredelenie nalogovoy nagruzki na predpriyatii // Biznes v zakone. 2012 - №4.
Moroz V.V. O podgotovke i provedenii nalogovogo kontrolya v sisteme nalogovogo administrirovaniya // Biznes v zakone. 2012 - №4.
Moroz V.V. Sushchnost i osnovnye formy nalogovogo administrirovaniya // Biznes v zakone. 2012 - №5.
Moroz V.V. Gosudarstvennaya nalogovaya politika i prioritety ee razvitiya v Rossii // CHernye dyry v Rossiyskom v zakonodatel stve. 2013 - №6
TSygankov V.V.Sovershenstvovanie protsedury oformleniya i rassmotreniya dopolnitel nykh meropriyatiy nalogovogo kontrolya//Nalogi i nalogooblozhenie. 2010.- № 4.
Reglament planirovaniya i podgotovki vyezdnykh nalogovykh proverok, utverzhdennyy prikazom FNS Rossii ot 05.10.2009 № MM-8-2/41.
Rossiyskiy nalogovyy portal Elektronnyy resurs . Rezhim dostupa: www.taxpravo.ru
Moroz V.V. Opredelenie nalogovoy nagruzki na predpriyatii // Biznes v zakone. 2012 - №4.
Moroz V.V. O podgotovke i provedenii nalogovogo kontrolya v sisteme nalogovogo administrirovaniya // Biznes v zakone. 2012 - №4.
Moroz V.V. Sushchnost i osnovnye formy nalogovogo administrirovaniya // Biznes v zakone. 2012 - №5.
Moroz V.V. Gosudarstvennaya nalogovaya politika i prioritety ee razvitiya v Rossii // CHernye dyry v Rossiyskom v zakonodatel stve. 2013 - №6
Keywords:
tax, collection, the tax authority, tax administration, tax control.
