V.L.  Rykunova, S.N.  Belousova, I.O.  Kirilchuk, 
    Forms and Methods of Tax Control: Ratio of Concepts,
    The Social Sciences,
    Volume 11,Issue 15,
    2016,
    Pages 3697-3701,
    ISSN 1818-5800,
    sscience.2016.3697.3701,
    (https://makhillpublications.co/view-article.php?doi=sscience.2016.3697.3701)
    Abstract: On the basis of the analysis of works of the Russian scientists and the existing tax law by authors the conceptual framework of system of tax control is investigated. The researcher’s interpretation of the concepts “form of tax control”, “method of tax control” is presented. By results of the conducted research distinctive features of the forms of tax control existing in Russia and the methods corresponding to each of them provided by the tax law are established.
    Keywords: Tax law;tax audits;accounting of taxpayers;tax monitoring;tax authorities;taxpayers;interdependent persons