THE WAYS OF IMPROVEMENT OF THE TAX CONTROL SYSTEM IN RUSSIA IN THE NEW GEOPOLITICAL CONDITIONS BASED ON HISTORICAL EXPERIENCE AND WORLD PRACTICE

Abstract

Creation of the financial stability is the main task of any state, in which connection the value of taxes and duties as the sources of profitable part of the state budget explains priority of the tax control as the direction of tax authorities’ activity. Economic and social development of any modern state much depends on effectiveness of tax control system that is why the problems of tax control organization, elaboration of the ways of tax control improvement are topical. In the modern world the international relations and connections gain the great value, at the state interaction they can appeal to the experience of each other on the questions of legislation, levy of the taxes and duties in the state budget. In each state the tax control systems are different and have both positive and negative aspects. At analysis of the foreign legislation the detailed analysis of the results of the use of certain measures of regulation and control is needed and it is also necessary to prognosticate an experience that will be gained by our state in the case of introduction of analogous measures. It is also must be noted that for creation of the effective tax control system it is necessary to use the large number of mechanisms of tax administration.