Tax control: issues and ways of improving

Abstract

Purpose: reveal problems in tax control in the Russian Federation, its planning approaches and realization. Discussion: we analyzed the tax control effectiveness, and the role of this function in the government budget revenues formation by the RF FTS. Results: the author considers some problem areas of the tax control produced by tax authorities using special analytical tools. We also discussed some risk-oriented approaches based on the government tax policy which and its influence on further tax control system enhance as well as providing a stable level of budget revenues.