Nadtochy, E. V. Evaluation of the Results of Tax Policy by Using the Instrument of State Control of Tax Violations

Abstract: The author of the article analyzes the set of instruments used by tax authorities for state control of tax violations. The author analyzes statistics about the results of supervisory and controlling activities performed by the Federal Tax Service of Russia in the territory of the Volgograd Region according to the main forms of tax control: 1. Registration of taxpayers. 2. Desk Tax Inspection. 3.Field Tax Inspection. The author establishes that the set of instruments for tax control of tax violations allows to record the results of the state tax policy because it allows to influence each taxpayer individually in the course of tax interaction. The author uses the methods of analysis and synthesis, statistical, economical, calculation and constructive methods of research. Based on the analysis of statistical data about the growth rates of tax revenues and the level of taxes payable, the author makes a conclusion that any measures undertaken to strengthen tax relations should take into account interests of both state, taxpayers and FTS officials. It would allow to consolidate positive influence of such measures and tax policy on increasing budget revenues.

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