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The methodology of state control of tax violation in Russia and its financial and legal features in foreign countries

Available online: 6 May 2011

Subject Heading: TAX CONTROL

JEL Classification: 

Article is devoted to of forms and methods of state control of tax violation in Russia and foreign countries. The author analyzes the legal category of tax violation, researches methods of tax control in Russian Federation. Particular attention is paid to methods of state control of tax violation and its features in foreign countries. Author proposes to share methods of tax controls in Russian Tax Code to basic and optional. It allows preventing abuse of rights by tax administration and follows taxpayer rights.

Keywords: tax control, tax violation, forms, methods, tax audit, foreign experience

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

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