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Forms and Methods of Tax Control: Ratio of Concepts

V.L. Rykunova, S.N. Belousova and I.O. Kirilchuk
Page: 3697-3701 | Received 21 Sep 2022, Published online: 21 Sep 2022

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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.

How to cite this article:

V.L. Rykunova, S.N. Belousova and I.O. Kirilchuk. Forms and Methods of Tax Control: Ratio of Concepts.
DOI: https://doi.org/10.36478/sscience.2016.3697.3701
URL: https://www.makhillpublications.co/view-article/1818-5800/sscience.2016.3697.3701