Lapshin, O.I. Some problems of implementing tax control in the Russian Federation

Abstract: In the opinion of the author of this article, the tax control is one of the stages of taxation, being a system of activities of tax and other state bodies aimed to control implementation of tax legislation by the fiscally-obliged persons. The current legislation fails to provide the taxpayer realistic possibilities to challenge the activities of the tax bodies. It is only possible to challenge the results – act of tax control and other materials. There are no criteria for full and objective evaluation of the case. Keywords: tax, Ministry of Finances, FTS, Code, control, complaint, control, law, court, process.