On the Methods and Forms of Tax Control

This article raises the problem of determining the forms and methods of tax control, examines different approaches from the point of view of the doctrine, highlights the main forms of tax control and related methods, and highlights the direction of the Russian Federation’s tax system in terms of interaction between the fiscal authority and the taxpayer. The author classifies tax audits based on various criteria, such as the depth of the period covered, as tax audits can vary in terms of the depth of the period covered. For example, a current period audit is typically limited to a desk audit, which focuses on the taxpayer’s submitted declarations, while a field audit can cover past tax periods for one or more types of taxes.