налоговый контроль

The article highlights the question of taxation management. Evolutionary development of taxation system is analyzed. The author examines the problem and peculiarities of Russian taxation management. The improvement ways of taxation management in present-day Russia are indicated.

Introduction. High rates of tax evasion on income of individuals requires the state to find new, more effective forms and methods of tax revenue control individuals. One of the ways to increase the efficiency of state control over taxation of citizens may be the introduction of indirect methods for the determination of tax liabilities. Theoretical analysis.

Introduction. Improving the efficiency of the tax administration system is possible on the basis of strengthening the stability and certainty of legal regulation, as well as through the introduction of positive foreign experience. Reasonable implementation of foreign methods of tax control and tax control, taking into account the specifics of tax policy and practices of taxation, is able to improve tax administration in Russia. Theoretical analysis.

The article gives the definition of tax risks, examines the tax risks as the reality of modern taxation system in Russia from theoretical and practical positions. It analyses the interaction of the tax risks of the taxpayers and the state, the sources of their beginning. The article points out the tasks, the decision of which will create the conditions for minimizing tax risks in Russia.