Administration of Tax Control in Foreign States (Organization, Limits
of Implementation, Prohibitions and Restrictions)


	Administrative and municipal law Reference: Tregubova, E. V., Ukraintseva, A. A. Administration of Tax Control in Foreign States (Organization, Limits of Implementation, Prohibitions and Restrictions) // Administrative and municipal law. 2012. № 3. P. 53-64. URL: https://en.nbpublish.com/library_read_article.php?id=59344 Tregubova, E. V., Ukraintseva, A. A. Administration of Tax Control in Foreign States (Organization, Limits of Implementation, Prohibitions and Restrictions) Abstract: The article is devoted to the legal and organizational issues of implementation of tax control. The author of the article describes the place of tax control in the system of financial control and studies types of tax control as well as forms of its implementation. Keywords: control, tax, inspection, finances, form, responsibility, term, levy, in-house audit, mechanism, element. This article can be downloaded freely in PDF format for reading. Download article References 1. Akhmetshin R.I. Pravoprimenitel'naya praktika iskazhaet smysl i tsel' nalogovogo zakonodatel'stva (Na primere kameral'nykh proverok s ispol'zovaniem norm st. 31 i 88 NK RF) // Nalogoved. — 2002. — № 4. 2. Bekerskaya D.A. Zashchita prav lichnosti v nalogovykh pravootnosheniyakh // Vestnik Moskovskogo universiteta. — 1979. — Ser. 11. Pravo. — № 4. 3. Berg O.V. O ponyatii nevozmozhnosti rassmotreniya dela // Arbitrazhnyy i grazhdanskiy protsess. — 2001. — № 2. 4. Bryzgalin A.V. Ob aktual'nykh problemakh nalogovogo prava, Nalogovom kodekse i nalogovom profsoyuze / Aktual'nye voprosy teorii i praktiki administrativnogo i nalogovogo prava / Prilozhenie k zhurnalu: Nalogi i finansovoe pravo. — 2002. — № 6 . 5. Gracheva E.Yu. Problemy pravovogo regulirovaniya gosudarstvennogo finansovogo kontrolya. — M., 2000. 6. Guseva T.A. Kak effektivnee provesti nalogovuyu proverku // Finansy. — 2001. — № 2. 7. Gracheva E.Yu., Ivlieva M.F., Sokolova E.D. Finansovoe pravo. — M., 2003. 8. Gvozdev S.V. Pravovye formy kontrol'no-nadzornoy deyatel'nosti nalogovykh organov: Dis. … kand. yurid. nauk. — M., 2004. 9. Gurov M.V. Zloupotreblenie vlastnymi polnomochiyami pri provedenii nalogovogo kontrolya // Nalogoved. — 2005. — № 3. 10. Dobrokhotova V.B., Lobanov A.V. Nalogovye proverki. — M., 2004. 11. Larina N.V. Zashchita prav nalogoplatel'shchikov pri provedenii nalogovykh proverok // Nalogovye spory: teoriya i praktika. — 2004. — № 5. 12. Mikhaylova O.R. Metody ogranicheniya usmotreniya nalogovykh organov pri osushchestvlenii nalogovogo kontro-lya // Gosudarstvo i pravo. — 2005. — № 7. 13. Pepelyaev S.G. Obyazan li nalogoplatel'shchik predstavlyat' pervichnye dokumenty dlya kameral'noy proverki? // Vash nalogovyy advokat. — 2001. — № 3. 14. Pepelyaev S.G. Nalogoplatel'shchik ne obyazan predstavlyat' pervichnye dokumenty dlya kameral'noy proverki // Nalogi reformy i praktika. — M., 2005. 15. Sovetskoe finansovoe pravo / Otv. red. E.A. Rovinskiy. — M., 1978. 16. Ratavnin V.Yu. O privlechenii k otvetstvennosti: za nalogovye pravonarusheniya, sovershennye v tekushchem godu // Konsul'tant. — 2000. — № 13. 17. Savchenko Yu. O vozmozhnostyakh obzhalovaniya akta nalogovoy proverki // Khozyaystvo i pravo. — 2002. –№ 8. 18. Tsvetkov I.V. Nalogoplatel'shchik v sudebnom protsesse. — M., 2004. 19. Shatalov S.D. Kommentariy k chasti pervoy Nalogovogo kodeksa RF. — M., 2001. 20. Finansovoe pravo / Otv. red. N.I. Khimicheva. — M., 2003. 21. Frolov S.P. Nalogovye spory: nekotorye prakticheskie rekomendatsii // Bukhgalterskiy uchet. — 2001. — № 9. 22. Chernyavskiy V.S. Gosudarstvennyy finansovyy kontrol': problemy effektivnosti // Finansovoe pravo. — 2004. — № 3. 23. Yalbulganov A.A. Finansovyy kontrol' kak pravovoy institut: osnovnye etapy razvitiya // Pravovedenie. — 2000. — № 3

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Tregubova, E. V., Ukraintseva, A. A. Administration of Tax Control in Foreign States (Organization, Limits of Implementation, Prohibitions and Restrictions)