The Social Sciences

Year: 2016
Volume: 11
Issue: 15
Page No. 3697 - 3701

Forms and Methods of Tax Control: Ratio of Concepts

Authors : V.L. Rykunova, S.N. Belousova and I.O. Kirilchuk

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, 2016. Forms and Methods of Tax Control: Ratio of Concepts. The Social Sciences, 11: 3697-3701.

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