Instruments of state financial control in the tax sphere of the Russian Federation

Автор: Drogunova D.N.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 10-1 (56), 2019 года.

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The article reveals the essence of state financial control and the difference in concepts of «control over compliance with tax laws» and «tax control». Disclosed measures of state coercion in the implementation of financial control in Russia. The main measures aimed at the suppression of economic crimes in the field of taxation are presented.

Tax law, government regulation, financial control, fiscal discipline, financial instrument

Короткий адрес: https://sciup.org/170181155

IDR: 170181155   |   DOI: 10.24411/2411-0450-2019-11225

Статья научная