TOPICAL ISSUES OF IMPROVING THE QUALITY OF TAX CONTROL

UDC 336.225
DOI: 10.36871/ek.up.p.r.2021.12.05.009

Authors

Bella B. Tokaeva,
Albina B. Tokaevа,
Batraz E. Bagaev,
North Ossetian State University after K. L. Khetagurov, Vladikavkaz, Russia

Abstract

This paper based on an analytical review, the main stages of the formation of the taxation system in Russia are revealed in order to systematize knowledge about the history of the formation of taxation, which allow further understanding of the structure and principles of the functioning of the tax system in Russia. The problem of tax collection and administration and related tax theory and practice are receiving more and more attention in the scientific community both at home and abroad. The main trends of the tax legislation of 2021 are considered

Keywords

tax control, tax law, principle, tax audit, taxpayer, tax authority.