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Finance and Credit

41(569) - 2013 November

Development of methods of tax control as factor of sustainable fiscal system of the Russian Federation

Vol. 19, Iss. 41, NOVEMBER 2013

Available online: 11 November 2013

Subject Heading: PUBLIC AND CORPORATE FINANCE

JEL Classification:

Kuznetsov N.G. Doctor of Economics, Professor, Honored Worker of Science, Professor First Vice Rector - Vice Rector for Academic Affairs, Head of the Economic Theory Chair, the Rostov State University of Economics
prorector@rsue.ru

Porollo E.V. PhD in Economics, Associate Professor of the Finance Chair, the Rostov State University of Economics
prorector@rsue.ru

Shelepov V.G. PhD in Economics, Acting Head of the Russian Federal Tax Service of the Rostov region
prorector@rsue.ru

The special position of the tax control in the mechanism of tax system management is determined by the significance of the sustainable revenue, providing the functioning of the operation of the public authorities. The topical trends of the tax control development in the Russian Federation to promote risk-oriented strategies as well as to expand the sphere of the methodological support and communication with taxpayers are analyzed in the article

Keywords: taxes, tax control, horizontal monitoring

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

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