Year of Graduation
Tax Monitoring in the Russian Federation and the United States of America: Comparative Legal Research
Financial, Tax and Customs Law
The master's dissertation examines the features and prospects for the application of fundamentally new forms of tax control in the Russian Federation - tax monitoring. The characteristic of its essence and basic signs is given, and also the history of occurrence and development of tax monitoring is traced. Also there is an alalysis of experience of features of implementation of the preliminary tax control in the United States of America. Proposals are being put forward to improve the functioning of tax monitoring in Russia, taking into account foreign experience.