The essence of tax control in the Russian Federation

Authors

  • Максим Александрович Аванесян Higher School of Law Baltic Federal University named after I. Kant

Keywords:

tax control, concept, principles, tasks, taxes, budget, tax code, authorized bodies, functions, essence, goals

Abstract

Tax control plays an important role in the implementation by the state of its socially significant functions, since due to the implementation of this activity, the state budget is formed. In this article, the author analyzes the concept of tax control, its tasks and functions in the control system. The principles on which the term in question is based are also defined. At the same time, the essence of tax control is currently being determined in the Russian Federation.

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Published

2022-09-30

Issue

No. 3 (2022): Journal "U". Economy. Management. Finance. 3/2022

Section

Young Researchers' Papers

License

Copyright (c) 2022 "Journal "U". Economy. Management. Finance."

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

The essence of tax control in the Russian Federation. (2022). "Journal "U". Economy. Management. Finance.", 3, 183-187. https://www.portal-u.ru/index.php/journal/article/view/698