Tax audits in the tax system (2016)

Tax audits in the tax control system of the Russian Federation (2016)

TABLE OF CONTENTS

Introduction 3
1. General characteristics of tax control 5
1.1. The concept and main elements of tax control 5
1.2. Principles of tax control 9
1.3. Methods and forms of tax control 15
2. The legal framework of tax control 19
2.1. Types and nature of tax audits 19
2.2. Legal status of tax authorities 21
2.3. The legal status of tax authorities in the implementation of control activities in the field of taxation 24
Conclusion 34
List of sources used and literature 36

LIST OF SOURCES USED AND LITERATURE

I. Regulatory and other official documents
1. The Constitution of the Russian Federation. Adopted by popular vote on December 12, 1993 (including amendments made by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of December 30, 2008 No. 6-FKZ, of December 30, 2008 No. 7-FKZ, of February 5, 2014 No. 2-FKZ, dated July 21, 2014 No. 11-FKZ) // Rossiyskaya gazeta.1993. December 25th.
2. Tax Code of the Russian Federation (Part One) of July 31, 1998 No. 146-FZ (as amended and added February 15, 2016 No. 32-FZ) // Collected Legislation of the Russian Federation. 1998. № 31. Art. 3824.
3. RF Law of March 21, 1991 No. 943-I “On Tax Authorities of the Russian Federation” (as amended and added April 2, 2014 No. 52-FZ) // Vedomosti of the Congress of People´s Deputies of the Russian Federation and the Supreme Council RF. 1991. № 15. Art. 492.
4. Federal Law of the Russian Federation of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” (as amended and added on December 30, 2015 No. 430-ФЗ) // Collected Legislation of the Russian Federation. 2003. № 50. Art. 4859.
5. Resolution of the Government of the Russian Federation of September 30, 2004 No. 506 “On Approval of the Regulations on the Federal Tax Service” (as amended and added April 13, 2016 No. 300) // Collected Legislation of the Russian Federation. 2004. № 40. Art. 3961.
Ii. Special literature
1. Gadzhiev G.A., Pepeliaev S.G. The entrepreneur - the taxpayer - the state. Legal positions of the Constitutional Court of the Russian Federation. M .: FBK-PRESS, 2012. 336 p.
2. Grisimova E.N., Makarova O.A., Ilyushikhin I.N. Tax Code of the Russian Federation. Part one. Scheme. Explanations. Comments / Ed. N.M. Golovanova. SPb .: Legal Center Press, 2013. 440 p.
3. Kartashov V.N. Theory of State and Law: Textbook. / Ed. VC. Babaeva. M .: Yurist, 2011. 586 p.
4. Kozyrin A.N. Tax Law of Foreign Countries: Theory and Practice. M .: Manuscript, 2010. 524 p.
5. Komarova T.L. The tax authorities in the mechanism of the Russian state. Tutorial. St. Petersburg: Law Institute Publishing House, 2010. 220 p.
6. Kucherov I.I., Sudakov O.Yu., Oreshkin I.A. Tax control and liability for violations of legislation on taxes and fees. M .: Yurist, 2011. 350 p.
7. Taxes and tax law: textbook / ed. A.V. Bryzgalina. M .: Analitika-Press, 2011. 704 p.
8. Orlov S.Yu. On the problems of tax law // Legal world. 2014. № 11-12. Pp. 6-9.
9. Pepelyaev S.G. The legal status of the Federal Tax Service of the Russian Federation. M .: Yurayt, 2012. 80 p.
10. Porollo E.V. Tax control: principles and methods of conducting. M .: Gardarik, 2015. 320 p.
11. Sushkova S. А. Criteria of delimitation of cameral and field tax audits. // Taxation. 2011. № 7. P. 56 - 63.