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Topical problems of tax control in the Russian Federation

Lapin Andrey Viktorovich

PhD in Law

Senior Researcher, Market Economy Institute of Russian Academy of Sciences

117418, Russia, g. Moscow, pr-d Nakhimovskii, 47

LapinAndrey@inbox.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2306-9945.2015.6.18343

Review date:

14-03-2016


Publish date:

25-03-2016


Abstract: The author studies theoretical problems of legal regulation of the supervisory activities of executive authorities using the example of tax control. The author analyzes the statistical data of supervisory activities of the bodies of the Federal Tax Service of the Russian Federation for 2011 – 2014 years. The author analyzes the draft law “On the grounds of state and municipal control (supervision) in the Russian Federation”. The concept of this law is the idea of creation of the legal grounds for the formation of the common system of state and municipal control (supervision) in the Russian Federation. The analysis shows its urgency for tax control. The research methodology is based on the modern achievements of epistemology. The author applies general philosophical methods, the system method, analysis, synthesis, analogy, deduction, traditional legal methods (formal-logical and comparative-legal), and the methods of specific sociological research (statistical, expert assessments, etc). The author concludes that it is necessary to support the idea of forming a legal base for creating a common system of control and supervision activities of public and local authorities. The author comes to the conclusion about the necessity to unify the control and supervision activities of executive bodies. The novelty lies in the proposals about legal regulation of tax control. 


Keywords: administrative regulations, control and supervision activity, functions, Executive authorities, Federal tax service, tax control, systematization, unification, effectiveness, efficiency
This article written in Russian. You can find full text of article in Russian here .

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