Tax control the tax administration
( Pp. 296-298)

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.

Viktor V.M., (2013), TAX CONTROL THE TAX ADMINISTRATION. Gaps in Russian Legislation, 6 => 296-298.

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tax, collection, the tax authority, tax administration, tax control.