About some legislative innovations in the field of tax control
( Pp. 184-189)
More about authors
Davydova Mariam Alexandrovna
Cand.Sci.(Law), Associate Professor of the Department of Financial Law; Associate Professor of the Department of Banking Law and Financial and Legal Disciplines
Russian State University of Justice; Russian Presidential Academy of National Economy and Public Administration
Moscow, Russian Federation Sadovskaya Tatyana D. kandidat yuridicheskih nauk, docent; docent kafedry finansovogo prava
Russian State University of Justice
Moscow, Russian Federation
Russian State University of Justice; Russian Presidential Academy of National Economy and Public Administration
Moscow, Russian Federation Sadovskaya Tatyana D. kandidat yuridicheskih nauk, docent; docent kafedry finansovogo prava
Russian State University of Justice
Moscow, Russian Federation
Abstract:
The purpose of research. The article discusses some innovations in legislation in the field of tax control for the current year. The article analyzes the process of transformation of the state's control and Supervisory activities in the context of the digital economy development. The purpose of the study is to establish and identify current trends in the field of tax control on the basis of adopted and developed legislative and regulatory acts. Results. As a result of the research, it was concluded that the best practices of tax authorities ' control work formed the basis for innovations in the sphere of state control and supervision. Today, contactless technologies, expanding the scope of digital tax control, and introducing tools for preventive and operational control are promising areas. At the same time, the problem of systematization of norms on tax control remains relevant. It is noted that the legal regulation of innovative forms of tax control is in the process of formation. It is emphasized that the inevitable digitalization of control and Supervisory activities should not lead to violation of the rights, freedoms and legitimate interests of controlled persons.
How to Cite:
Davydova M.A., Sadovskaya T.D., (2020), ABOUT SOME LEGISLATIVE INNOVATIONS IN THE FIELD OF TAX CONTROL. Economic Problems and Legal Practice, 4 => 184-189.
Reference list:
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Aronov A.V., Kashin V.A. Nalogovaya politika i nalogovoe administrirovanie: ucheb. posobie. M.: Magistr: INFRA-M, 2019. S. 322.
Bakaeva O.YU., Pokachalova E.V. Monitoring i audit kak instrument dostizheniya balansa chastnykh i publichnykh interesov v nalogovykh i tamozhennykh pravootnosheniyakh // Vestnik Permskogo universiteta. YUridicheskie nauki. 2018. № 4. S. 616-643.
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Demin A.V. Ofitsial nye raz yasneniya fiskal nykh organov v kontekste opredelennosti nalogooblozheniya // SPS Konsul tantPlyus . 2019.
Kurbatova O.V., KHadisov G.KH. Nalogovyy monitoring: sushchnost i znachenie // Vestnik Moskovskogo universiteta MVD Rossii. 2017. № 5. S. 15.
Obzor: Nalogovyy monitoring: vektory razvitiya samoy progressivnoy formy kontrolya // SPS Konsul tantPyus .
Ovcharova E.V. Nalogovyy komplaens v Rossii: problemy sootnosheniya mer administrativnogo prinuzhdeniya i stimulirovaniya // Pravo. ZHurnal Vysshey shkoly ekonomiki. 2019. № 1. S. 89-111.
Pritula P. Biznes reshilsya pustit nalogovuyu v svoi uchetnye sistemy. Elektronnyy resurs. Rezhim dostupa: https://cnews.ru/articles/2019-10-14 biznes reshilsya pustit nalogovuyu (data obrashcheniya 24.07.2020).
Proshunin M.M. Nalogovyy monitoring / Nalogovoe pravo: uchebnik /pod red. I.A. TSindeliani. M.: Prospekt, 2019. S. 291.
Sadovskaya T.D. Aktual nye problemy sovershenstvovaniya nalogovogo kontrolya v RF v usloviyakh administrativnoy reformy: monografiya. Tyumen : Izd-vo TyumGU, 2007. S. 47-48.
Sarkisyan E.P., Sidel nikov A.R. Novaya forma nalogovogo kontrolya: osobennosti i perspektivy razvitiya // Mezhdunarodnyy studencheskiy nauchnyy vestnik: elektron. nauch. zhurn. 2015. № 1. Elektronnyy resurs. Rezhim dostupa: http://www.eduherald.ru/pdf/2015/1/27.pdf (data obrashcheniya 24.07.2020).
Terent eva G.A., Solodimova T.YU. Nalogovyy monitoring: ot teorii k praktike // Problemy ekonomiki i menedzhmenta. 2016. № 3 (55). S. 88-92.
Fal shina N.A. K voprosu ob osnovnykh tendentsiyakh formirovaniya i razvitiya sovremennogo instituta nalogovogo kontrolya // Nalogi. 2020. N 2. S. 24-27.
Fes ko D.S. TSifrovizatsiya kontrolya kak garantiya prav grazhdan i organizatsiy pri ego osushchestvlenii // Administrativnoe pravo i protsess. 2020. № 3. S. 63-68.
TSvetkova E.A. Sravnitel no-pravovoy analiz al ternativnykh sposobov razresheniya nalogovykh sporov na primere Rossii, SSHA, Niderlandov, Germanii // ZHurnal zarubezhnogo zakonodatel stva i sravnitel nogo pravosudiya. 2017. № 2. S. 59.
Keywords:
state control, control and supervisory activities, tax control, tax monitoring, unified federal information register, operational control, national traceability system of goods.
