Tax control in the Russian Federation: analysis of current practice and ways to improve
Tax control covers all sectors of business activity of the company by checking the correctness of the calculation, statutory taxes and tax returns. In a broad sense, tax control is aimed at ensuring the correct calculation, timely and complete payment of taxes and fees to the budget. The tax control system, like the entire tax system, has not only fiscal objectives, but also market benchmarks. Tax control, which is part of the entire system of state financial control, should create the conditions for its effective functioning and thus contribute to financial stabilization.