THE CASPIAN REGION:Politics, Economics, Culture

Scientific journal

Role of tax control in providing of tax safety of the state

2014. №3, pp. 131-137

Tokova Leyla D. - Ph.D. (Economics),Associate Professor, North Caucasian State Humanitarian and Technological Academy, 36 Stavropolskaya st., Cherkessk, 369000, Russian Federation ,, aspirantura_k@mail.ru

Kirilenko Klavdiya V. - Ph.D. (Economics),Associate Professor, North Caucasian State Humanitarian and Technological Academy, 36 Stavropolskaya st., Cherkessk, 369000, Russian Federation ,, aspirantura_k@mail.ru

In article the analysis of theoretical approaches of domestic researchers to a role of tax control in safety of the state is carried out. The nature of tax control, and also modern methods and forms of carrying out tax control is considered. Taxes are the most important source of formation of the income and ensuring financial interests of the state. Efficiency of functioning of any state depends on operating institute of the taxation and system effectiveness of tax control. Within this article the author considers questions of essence and a place of tax control in system of ensuring tax safety of the country. The role of tax control in system of ensuring tax safety is explained by its reference to elements of a technique of planning of tax revenues in the budget. The main function of tax control is an ensuring the maximum taxation and other obligatory payments in budgets of an appropriate level. It defines a place of tax control in system of ensuring tax safety of the state. The concept of tax control should be considered in two meanings: narrow and wide. In narrow sense tax control is an activity of tax authorities in the sphere of control of timeliness and completeness of calculation and transfer of taxes and fees. In a broad sense tax control is a set of measures of the state regulation providing for implementation of effective state financial policy economic security of Russia and observance of the state and municipal fiscal interests. Such understanding of tax control provides validity of the subsequent actions for its further improvement. Within this definition activity of government bodies isn’t limited only to checks, and includes assistance in increase of level of voluntary observance by payers of requirements of the tax legislation.

Key words: taxes, tax control, tax safety, economic security of the state, tax audits, forms of tax control, methods of tax control, efficiency of tax control

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