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Finance and Credit
 

Tax control in present conditions of the tax system development.

Vol. 16, Iss. 17, MAY 2010

Available online: 7 May 2010

Subject Heading: Tax policy

JEL Classification: 

Bogdankevich E.V. lecturer of the chair of tax and taxation, All-Russian State Tax Academy of Ministry of Finance
Kafedra.nalogi2@mail.ru

Article is devoted to one of the most important activities of tax authorities in the subject - a field tax inspection.
     The important issues related to the tax control in terms of the new planning system of field tax audits, which requires the two-way responsibility of taxpayers and tax authorities were discussed.

Keywords: taxation policy, tax control, field tax inspection, cameral tax inspections, planning system, two-way responsibility

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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