On the Forms, Methods and Measures of Tax Control

Abstract

In the article, the author explores the legislative concepts of «form», «methods», «measures» of tax control. It is indicated that in the text of the Tax Code of the Russian Federation there is a mixture of these concepts. An own terminological gradation is proposed, according to which, forms of tax control are implemented by separate methods of tax control, and the latter are carried out in certain ways and in a set of measures. The author, analyzing tax legislation, concludes that there are significant legislative gaps, there is no consolidation of certain methods of tax control and methods of their implementation, however they are implemented in practice by tax authorities in relation to taxpayers. In addition, the rules are formulated rather vaguely about which individual tax control measures can be carried out and serve as valid evidence when carrying out certain types of tax audits, as well as outside the framework of audits or during tax monitoring. In conclusion, the author points out that there is a need for a clear reinforcement of new methods, methods and measures of tax control using digital technologies of current online control in accordance with modern tasks of tax administration.