Year of Graduation
Legal Regulation of Tax Monitoring
Financial, Tax and Customs Law
In the present work, tax control is considered as a kind of state financial control. The author reveals the legal content types, forms and methods of tax control, considering the legal position of the judiciary in disputes relating to the application forms of tax authorities and tax controls. The author also formulates the essential characteristics of the tax monitoring, and suggestes ways to improve the tax monitoring process in Russia based on the US experience.