Linovitsky, Yu. A. Experience of Tax Control in Foreign Countries

Abstract: The article contains a review of the modern international practice of realization of tax control. Within this topic the author studied the most known and effective tools of tax control including: the methods of preliminary tax regulation through the Institute of Tax Agreement, tax conception making and implementation, cooperation between the government authorities as well as between private bodies in the sphere of information exchange. The results of this complex study of foreign forms and methods of tax control can be used for improvement of the system of tax control in the Russian Federation.

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