Analysis of the activities of the federal tax service of the Russian Federation

UDC 336.225.2: 354

Authors

Gabibulaeva G.A., Gulmagomedova G.A.

Abstract

Currently, one of the main mechanisms for the effective operation of the Federal Tax Service is tax control, since taxes play an important fiscal and regulatory function in the country's economy. Under tax control, which is an integral part of financial control, the activities of authorized bodies for monitoring compliance with taxes and fees are recognized in the manner established by the Tax Code. The purpose of tax control is to prevent and identify tax offenses (including tax crimes), as well as to hold accountable those who violate tax laws.

Keywords

FTS, tax authorities, tax control, supervision.