On improvement of tax legislation in the present period

The article is concerned with the problems of tax law. There is a problem of the retroactive force of norms, for example, the norms of Article 54.1 of the Tax Code of the Russian Federation. It is concluded that the norms of Article 54.1 of the Tax Code of the Russian Federation improve the position of a taxpayer and they must be applied in the inspections begun before the entry into force the changes in the Tax Code of the Russian Federation. The problem is also the need to involve witnesses in the conduct of such forms of tax control as the examination of territories and premises, the seizure of documents and items. In order to ensure the verification function and guarantee the reliability of the results of tax control measures, it is also possible to introduce the use of technical means of fixation as an alternative to attracting witnesses. It is necessary to provide in the Tax Code of the Russian Federation a clear mechanism for notifying the taxpayer about the conduct of on-site inspections.