
	Administrative and municipal law Reference: Ukraintseva Anastasia Igorevna Legal Regulation of Tax Control in Foreign States // Administrative and municipal law. 2011. № 7. P. 56-66. URL: https://en.nbpublish.com/library_read_article.php?id=58513 Ukraintseva Anastasia Igorevna Legal Regulation of Tax Control in Foreign States Abstract: The article studies the legal and organizational issues of tax control in foreign states, describes the forms of tax control and the status of agencies performing tax administration in foreign states. In conclusion the author gives certain suggestions on improvement of tax control in the Russian Federation. Keywords: tax, control, levy, fee, fine, system, inspection, declaration, power, service, state financial control, authority. This article is unavailable for unregistered users. Click to login or register References 1. Artemov Yu.M. Nalogooblozhenie v Federativnoy Respublike Germanii // Finansy. — 1994. — № 6. 2. Arbuzov V.A., Arbuzov V.V. Nalogovoe zakonodatel'stvo i nedvizhimost' v Finlyandii. — SPb., 2001. 3. Burlakov V. Kriminologiya KhKh veka // Elektronnaya biblioteka www.gumer.info/bibliotek Buks/Pravo/ 4. Boboev M.R., Mambetaliev N.T., Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran: Sodruzhestvo Nezavisimykh Gosudarstv // Gelios ARV. — 2002. 5. Vysotskiy M.A. Optimizatsiya i uklonenie ot nalogooblozheniya v Germanii // Finansy. — 2006. — № 3. 6. Gardash S.V. Federal'naya nalogovaya sistema SShA: sovremennye osobennosti // SShA-Kanada: ekonomika, politika, kul'tura. — 2000. — № 8. 7. Dadalko V.A., Rumyantseva E.E., Demchuk N.N. Razgranichenie sfer vnutrennego i mezhdunarodnogo nalogoo-blozheniya // Nalogooblozhenie v sisteme mezhdunarodnykh ekonomicheskikh otnosheniy. — Minsk, 2000. 8. Dubovik O.E., Oksanenko O.T. Nalogovaya sistema Ukrainy. — Odessa, 2002. 9. Kozyrin A.N., Ryzhkov K.V. Pravovoe regulirovanie NDS v Velikobritanii // Finansy. — 1995. — № 4. 10. Kucherov I.I. Nalogovoe pravo zarubezhnykh stran. — M., 2003. 11. Kosolapov A.I. Nalogi i nalogooblozhenie. — M., 2005. 12. Nalogovye sistemy zarubezhnykh stran / Pod red. V.G. Knyazeva i D.G. Chernika. — M., 1997. 13. Nalogovaya sistema SShA // Sayt «Nalogi i nalogooblozhenie» //http://vnaloge.ru/ 14. Popova L.V. Nalogovye sistemy zarubezhnykh stran. — M., 2008. 15. Pikunov N.I. Organizatsiya raboty nalogovykh organov SShA // www.lexaudit.ru 16. Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran: Evropa i SShA. — M., 2002. 17. Shepenko R.A. Pravovoe regulirovanie nalogooblozheniya v Kitayskoy Narodnoy Respublike. — M.,2001

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Ukraintseva Anastasia Igorevna Legal Regulation of Tax Control in Foreign States