ANTICORRUPTION EXPERTISE OF TAX LAW (ON THE BASIS OF UNIFIED TAX ON IMPUTED INCOME REGULATION)
The article considers legal basis of anticorruption expertise and points out the factors of potential corruptibility of the tax legislation on the basis of chapter 26.3 of Internal Revenue Code, aimed at regulating the unified tax on imputed income. The author presents some recommendations which can help to improve tax legislation and reduce corruption in local legislative institutions.