Literature on taxes of foreign countries

Relevance of the topic  There is no doubt that in the context of the global economic crisis, the monetary policy of the state, of which tax regulation is an integral part, is the stabilizing factor that determines the degree of development of crisis phenomena in the state. Taxes and the state are interrelated phenomena: the state cannot exist without the taxation system, but at the same time, the existence of taxes without the state is also impossible. The global financial crisis has had a rather strong impact on socio-economic development. Russian Federation. The sharp deterioration in foreign economic conditions has become a serious test for the Russian economy, has caused a drop in exports, capital outflows, which led to a significant decline in industrial production, trade and investment.

The implementation of anti-crisis measures of the Government of the Russian Federation contributes to the stabilization of the socio-economic situation in the country and the emerging positive dynamics. External factors also favor the transition of the Russian economy from recession to recovery. However, the current scale of imbalances in the global economy creates the likelihood of implementing the scenario of the second wave of crisis or a significant slowdown in the pace of economic recovery.

The main areas for the long-term development of the domestic economy are the following: the achievement of a new, higher level of labor productivity and energy efficiency through the widespread use of innovations, as well as the implementation of announced social programs for pensions, education, health care reform and modernization of urban infrastructure.

To implement these policy statements in the current conditions, it is obviously necessary to reform the fiscal policy in the following areas:

Search for additional sources tax revenueable to significantly minimize the state budget deficit;

Implementation of effective tax mechanisms to stimulate investment entrepreneurial activity.

It seems to us that in the conditions of the financial crisis, effective tax policy is more important than ever. An effective state tax policy is manifested in the flexibility of the structure of the aggregate tax potential and equal tax burden in relation to both corporate and individual taxpayers. Speaking about the tax policy of Russia, many reputable experts agree that in the Russian Federation today we can only talk about a short-term tax policy, which has the character of short-term adjustment to the existing state of economic relations.

Tax policy, built on a systematic basis and claiming to be the basis for the development of tax relations, must have a complex structure. It must be divided into two parts: strategic and tactical.

The essence of the strategic part of tax policy is that it should contain the most general provisions reflecting the main trends in the development of tax relations, including the development tax system. Note that some scientists also talk about the need for a tax doctrine, meaning under it a set of general rules, concepts and principles of tax policy. Thus, the tax doctrine in the hierarchy of tax policy is above the strategic part, representing, so to speak, the Code of Tax Policy.

The implementation of a systematic approach to the construction of tax policy requires that in its strategic part, there are several mandatory directions.

The first direction is the development of the tax system. It should determine the prospects for the development of individual taxes or their groups (for example, property taxes, indirect taxes, etc.), as well as general principles for establishing relationships between different groups of taxes.

The second direction concerns the development of the tax administration system, i.e. the tax relationship management system, which ultimately ensures revenues to the budget system of the country.

The third direction is the development of other problems of tax relations, ranging from the development of tax legislation and ending with the organization of interaction between various subjects of tax relations. The aspects of tax relations that do not directly affect the issues of the first two strategic directions, but promote their successful development will be related to this direction of development. The development of this strategic direction, ensuring the systemic nature of its targets and strategic objectives is also important.

The importance of tax regulation of the economy in the context of the global economic crisis is confirmed by a rather extensive degree of development   this topic in the scientific and methodological, monographic literature and on the pages of various periodicals.

Of particular interest are the works of the group of authors under the leadership of Barulin S.V., Bryzgalina A.V., Goncharova M.V., in which the authors consider the general trends of tax policy in modern conditions, analyze in detail the mechanism of taxation in the Russian Federation, noting its advantages and limitations.

Golovanova G.R., Donina Yu.A., Kashina V.A. are devoted to the issues and problems of tax reform in our country taking into account the financial crisis.

The topic of the impact of tax regulation on the economic and innovative growth model at the macro and micro levels is widely presented in the articles by A. Dadasheva, R. Kuchukova, V. Panskova, I. Pospelova, and other authors.

  Purpose   final qualifying work is a comprehensive description of the tax regulation of the Russian economy in the context of the global economic crisis.

To achieve this goal, the following series was defined tasks .

1. To identify the nature and organizational-economic mechanism of tax renegotiation.

2. To determine the performance indicators of tax regulation of the economy.

3. To consider the main provisions of the mechanism of taxation and the direction of tax policy in the Russian Federation in the conditions of the financial crisis.

4. Mark the direction of optimization of the tax system in the business sector of the Russian Federation.

5. To show the concept of tax policy based on the implementation of the principle of justice and the social function of taxes.

6. To explore the directions of tax regulation of the Russian economy in the short and long term.

7. To determine the possibilities of transplantation of international best practices in tax reforms and tax regulation measures to get the economy out of the financial crisis.

Object of study - Russian economy and tax regulation in the context of the global financial crisis.

Subject of study   - The mechanism and instrument of tax regulation of the Russian economy in modern conditions.

Methodological base   The studies were the analysis of statistical data on the taxation of legal and individuals  in Russia and abroad.

Legislative base   the research is defined by the Tax Code of the Russian Federation and comments to it, a number of Federal laws relating to the changes introduced in parts one and two of the Tax Code of the Russian Federation.

Empirical base   The studies were data on the socio-economic development of Russia in the financial crisis.

The final qualifying work has the following structure: introduction; the first chapter is devoted to the theory, mechanisms and directions of tax regulation of the economy; the second chapter contains material related to the analysis of trends and problems of tax regulation in the Russian Federation; the third chapter, which outlines the concept of a long-term tax policy for the socio-economic development of Russia, taking into account the foreign experience of tax regulation of the economy; conclusion; list of used sources and literature; applications.

The final qualifying work contains: 102 pages, 11 tables, 3 figures.

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Russian Federation. Laws. Budget Code: Feder. Law of July 31, 1998 No. 145-ФЗ: [as of December 19, 2006] // Collected Legislation of the Russian Federation. - 1998. - No. 31. - Art. 3823. 1.7.

Russian Federation. Laws. Tax code. Part 1: Feder. Law of July 31, 1998 No. 146-FZ: [as of December 30, 2006] // Collected Legislation of the Russian Federation. - 1998. - No. 31. - Art. 3824. 1.8.

Russian Federation. Laws. Criminal Procedure Code: Feder. Law of December 18, 2001 No. 174-ФЗ: [as of December 30, 2006] // Russian newspaper. - 2001. No. 249. 1.9.

Russian Federation. Laws. Arbitration Procedure Code of the Russian Federation: Feder. Law of February 24, 2002 No. 95-ФЗ: [as of March 2, 2006] // Rossiyskaya gazeta. - 2002. - No. 137. 1.10.

Russian Federation. Laws. Code of Administrative Offenses: Feder. Law of December 30, 2001 No. 195-ФЗ: [as of February 9, 2007] // Russian newspaper. - 2001. No. 256. 1.11.

Russian Federation. Laws. Customs Code: Feder. Law of May 28, 2003 No. 61-FZ: [as of December 30, 2006] // Collected Legislation of the Russian Federation. - 2003. - № 22. - Art. 2066. 1.12.

Russian Federation. Laws. On the tax authorities of the Russian Federation: Feder. Law of March 21, 1991 No. 943-1: [as of July 27, 2006] // Bulletin of regulatory acts. - 1992. - № 1. 1.13.

Russian Federation. Laws. On the police: Feder. Law of April 18, 1991 No. 1026-1: [as of December 18, 2006] // Vedomosti of the Congress of People's Deputies and the Supreme Soviet of the RSFSR. - 1991- No. 16. - Art. 503. 1.14.

Russian Federation. Laws. On the prosecutor's office: Feder. Law of January 17, 1992, No. 2202-1: [as of November 4, 2005] // Rossiyskaya gazeta. - 1992.-№39. 1.15.

Russian Federation. Laws. On the federal organs of the tax police: feder. Law of June 24, 1993 No. 5238-1: [as of December 31, 2002, was no longer valid] // Rossiyskaya gazeta. - 1993. - No. 134. 1.16.

Russian Federation. Laws. On the status of a member of the Federation Council and the status of a State Duma deputy Federal Assembly  Russian Federation: Feder. Law of May 8, 1994 No. W-FZ: [as of January 30, 2007] // collected legislation of the Russian Federation. - 1994. - № 2. - Art. 74. 1.17.

Russian Federation. Laws. On the Accounting Chamber: Feder. Law of January 11, 1995 No. 4-ФЗ: [as of July 27, 2006] // Collected Legislation of the Russian Federation. - 1995. - № 3. - Art. 167.

j 1.18. Russian Federation. Laws. On operational investigative

activities: feder. Law of 12 August 1995 No. 144-ФЗ: [as of December 2, 2005] // Russian newspaper. - 1995. No. 60. 1.19.

Russian Federation. Laws. On the financial basis of local self-government in the Russian Federation: Feder. Law of September 25, 1997 No. 126-ФЗ: [as of December 28, 2004] // Collected Legislation of the Russian Federation. - 1997. - No. 38. - Art. 4464. 1.20.

Russian Federation. Laws. On amendments and additions to the first part of the Tax Code of the Russian Federation: Feder. Law of July 9, 1999 No. 154-ФЗ: [as of July 29, 2004] // collected legislation of the Russian Federation. - 1999. - No. 31. - Art. 2678. 1.21.

Russian Federation. Laws. On state registration of legal entities and individual entrepreneurs: feder. Law of August 8, 2001 No. 129-ФЗ: [as of February 5, 2007] // Collected Legislation of the Russian Federation. - 2001. - № 33 (Part 1). - Art. 3431. 1.22.

Russian Federation. Laws. On the protection of the rights of legal entities and individual entrepreneurs during state control (supervision): feder. Law of August 8, 2001 No. 134-Ф3: [as of December 30, 2006] // Collected Legislation of the Russian Federation. - 2001.-№33 (Part 1) .- Art. 3436. 1.23.

Russian Federation. Laws. On making amendments and additions to some legislative acts of the Russian Federation, declaring certain legislative acts of the Russian Federation invalid, providing separate guarantees to employees of the internal affairs bodies, bodies controlling the circulation of narcotic drugs and psychotropic substances and abolished federal tax police bodies in connection with the implementation of measures to improve public administration: feder. Law of June 30, 2003 No. 86-ФЗ: [as of December 30, 2006] // collected legislation of the Russian Federation. - 2003. - № 27 (Part 1). - Art. 2700. 1.24.

Russian Federation. Laws. On Amendments to Certain Legislative Acts of the Russian Federation and Declaring Certain Legislative Acts of the Russian Federation Invalid

the implementation of measures to improve public administration: Feder. Law of June 29, 2004 No. 58-ФЗ: [as of December 30, 2006] // Collected Legislation of the Russian Federation. - 2004. - № 27. - Art. 2711. 1.25.

Russian Federation. Laws. On the state civil service of the Russian Federation: Feder. Law of July 27, 2004 No. 79-ФЗ: [as of February 2, 2006] // Russian newspaper. - 2003. - № 162. 1.26.

Russian Federation. Laws. About the federal budget for 2006

year: Feder. Law of December 26, 2005 No. 189-ФЗ: [as of December 1, 2006] // Collected Legislation of the Russian Federation. - 2005. -№52 (4.2) .- Art. 5602. 1.27.

Russian Federation. Laws. On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and to certain legislative acts of the Russian Federation in connection with the implementation of measures to improve tax administration: Feder. Law of July 27, 2006 No. 137-Ф3: [as of December 30, 2006] // collected legislation of the Russian Federation. - 2006. - No. 31 (4.1). - Art. 3436. 1.28.

Russian Federation. Laws. About the 2007 federal budget

year: Feder. Law of December 19, 2006 No. 238-Ф3 // Meeting of the legislation of the Russian Federation. - 2006. - No. 52 (4.2). - Art. 5504. 1.29.

Russian Federation. The State Duma. On the Regulations of the State Duma of the Federal Assembly of the Russian Federation: Resolution of the State Duma of the Russian Federation of January 22, 1998 No. 2134-I DG: [as of November 17, 2006] // Collection of the legislation of the Russian Federation. - 1998. - № 7. - Art. 801. 1.30.

Russian Federation. Council of the Federation. On the Regulations of the Council of Federation of the Federal Assembly of the Russian Federation: Resolution of the Council of Federation of the Federal Assembly of the Russian Federation of January 30

2002 № 33-СФ: [as of October 6, 2006] // collected legislation of the Russian Federation. - 2002. - № 7. - Art. 635. 1.31.

Russian Federation. The president. On the State Tax Service of the Russian Federation: Decree of the President of the Russian Federation No. 340 of December 31, 1991: [as of January 19, 2007] // Russian newspaper. - 1992. - January 13th. 1.32.

Russian Federation. The president. On the Ministry of the Russian Federation on Taxes and Dues: Decree of the President of the Russian Federation of December 23, 1998 No. 1635: [as of August 9, 2000] // Collected Legislation of the Russian Federation. - 1998. - No. 52. - Art. 6393. 1.33.

Russian Federation. The president. Questions of the Federal Tax Police Service of the Russian Federation: Decree of the President of the Russian Federation of September 25, 1999 No. 1227: [as of December 9, 2002, has become invalid] // Rossiyskaya gazeta. -1999. - No. 193. 1.34.

Russian Federation. The president. On the Plenipotentiary Representative of the President of the Russian Federation in the Federal District: Decree of the President of the Russian Federation dated May 13, 2000 No. 849: [as of March 21, 2005] // Collected Legislation of the Russian Federation. - 2000. - № 20. - Art. 2112. 1.35.

Russian Federation. The president. On the State Council of the Russian Federation: Decree of the President of the Russian Federation of September 1, 2000 No. 1602: [as of June 28, 2005] // Collected Legislation of the Russian Federation. - 2000. - № 36. - Article 3633. 1.36.

Russian Federation. The president. On the Federal Program “Reforming the State Service of the Russian Federation (20032005): Decree of the President of the Russian Federation of November 19, 2002 No. 1336: [as of December 12, 2005] // Russian newspaper. - 2002. - №223.-23 November. 1.37.

Russian Federation. The president. Issues of improvement of public administration in the Russian Federation: Presidential Decree

Of the Russian Federation dated March 11, 2003 No. 306: [as of March 9, 2004] // collected legislation of the Russian Federation. - 2003. - № 12. - Art. 1099. 1.38.

Russian Federation. The president. On measures to conduct administrative reform in 2003-2004: Decree of the President of the Russian Federation dated July 23, 2003 No. 824 // Collected Legislation of the Russian Federation. - 2003. - № 30. - Art. 3046. 1.39.

Russian Federation. The president. On the system and structure of federal executive bodies: Decree of the President of the Russian Federation of March 9, 2004 No. 314: [as of March 27, 2006] // Russian newspaper. - 2004. - March 12th. - № 50. 1.40.

Russian Federation. The president. On the approval of the Regulations on the Security Council of the Russian Federation and the Office of the Security Council of the Russian Federation, as well as on the amendment and invalidation of certain acts of the President of the Russian Federation: Presidential Decree No. 726 of June 7, 2004: [as of June 25, 2006 .] // Meeting of the legislation of the Russian Federation. - 2004. - № 24. - Art. 2392. 1.41.

Russian Federation. The president. On the approval of the Regulations on the Control Department of the President of the Russian Federation: Decree of the President of the Russian Federation dated June 8, 2004 No. 729 // Meeting of the legislation of the Russian Federation. - 2004. - № 24. - Art. 2395 1.42.

Russian Federation. The president. Questions of the Ministry of Internal Affairs of the Russian Federation: Decree of the President of the Russian Federation of July 19, 2004 No. 927: [as of September 20, 2006] // Russian newspaper. - 2004. - July 21st. - № 154. 1.43.

Russian Federation. The president. Issues of the Federal Tax Service: Decree of the President of the Russian Federation of March 15, 2005 No. 295 // Collected Legislation of the Russian Federation. - 2005. - № 12. - Art. 1023. 1.44.

Russian Federation. The president. On the budget policy in 2006: budget message of the President of the Russian Federation of May 26, 2005

Russian Federation. The president. On the budget policy in 2007: budget message of the President of the Russian Federation of May 30, 2006

city ​​// Pension. - 2006. № 6. 1.46.

Russian Federation. Government. On approval of the Rules of Interaction of the territorial bodies of the Federal Treasury with the executive authorities of the constituent entities of the Russian Federation and local governments taking into account regional and local taxes and fees in the accounts of the territorial bodies of the Federal Treasury: Resolution of the Government of the Russian Federation of August 28, 2001 No. 631: [as on March 2, 2005] // collected legislation of the Russian Federation. - 2001. - No. 36 - Art. 3579. 1.47.

Russian Federation. Government. About the Federal Target Program “Development tax authorities  (2002-2004) ”: Decree of the Government of the Russian Federation of December 21, 2001 No. 888 // Collected Legislation of the Russian Federation. - 2002. - № 1. (Part 2) .- Art. 32. 1.48.

Russian Federation. Government. On the Federal Target Program “Electronic Russia (2002-2010)”: Decree of the Government of the Russian Federation dated January 28, 2002 No. 65: [as of August 15, 2006] // Meeting of the legislation of the Russian Federation. - 2002. - № 5 - Art. 531. 1.49.

Russian Federation. Government. On the Unified State Register of Individual Entrepreneurs, the rules for storing documents (information) in the Unified State Registers of legal entities and individual entrepreneurs and transferring them to permanent

^ storage in state archives, as well as on introducing changes and additions to the Decree of the Government of the Russian Federation of June 19, 2002 No. 438 and 439: Decree of the Government of the Russian

Federations of October 16, 2003 No. 630: [as of December 13, 2005] // Collected Legislation of the Russian Federation. - 2003. - № 43- Art. 4238. 1.50.

Russian Federation. Government. On improving the procedures of state registration and registration of legal entities and individual entrepreneurs: Decree of the Government of the Russian Federation of February 26, 2004 No. 110: [as of December 30, 2005] // Collected legislation of the Russian Federation. - 2004.-№10.-Art. 864. 1.51.

Russian Federation. Government. On the Regulations of the Government of the Russian Federation and the Regulations on the Government of the Russian Federation: Decree of the Government of the Russian Federation No. 260 of June 1, 2004: [as of November 29, 2006] // Collected Legislation of the Russian Federation. - 2004. - № 23- Art. 2313. 1.52.

Russian Federation. Government. On approval of the Regulation on the Ministry of Finance of the Russian Federation: Resolution of the Government of the Russian Federation of June 30, 2004 No. 329: [as of November 11, 2006] // Meeting of the legislation of the Russian Federation. - 2004.-№31.-Art. 3258. 1.53.

Russian Federation. Government. On the procedure for the interaction of state authorities of the constituent entities of the Russian Federation and local governments with territorial bodies of the federal executive body authorized to monitor and supervise taxes and fees: Government Decree of the Russian Federation of August 12, 2004 No. 410: [as of 19 May 2005] // Meeting of the legislation of the Russian Federation. - 2004. - № 33 - Art. 3497. 1.54.

Russian Federation. Government. On approval of the Regulation?) On the Federal Tax Service: Decree of the Government of the Russian

2006] // Meeting of the legislation of the Russian Federation. - 2004. - №40.-Art. 3961. 1.55.

Russian Federation. Government. On the Model Regulations on the interaction of federal executive bodies: Decree of the Government of the Russian Federation of January 19, 2005 No. 30: [as of November 11, 2005] // Meeting of the legislation of the Russian Federation. - 2005. - № 4. - Art. 305. 1.56.

Russian Federation. Government. On the Federal Customs Service: Decree of the Government of the Russian Federation of July 26, 2006 No. 459 // Collected Legislation of the Russian Federation. - 2006. - №32.-Art. 3569. 1.57.

Russian Federation. Government. On the Concept of Administrative Reform in the Russian Federation in 2006-2008: Order of the Government of the Russian Federation of October 25, 2005 No. 1789-p // Collected Legislation of the Russian Federation. - 2005. No. 46. -St. 420. 1.58.

Russian Federation. M-finance, M-in taxes and fees. On the approval of the Regulations on the procedure for conducting an inventory of taxpayers' property during a tax audit: Order of the Finance Ministry No. 20n, Taxes and Duties No. GB-3-04 / 39 dated March 10, 1999 // Bulletin of normative acts of federal executive bodies authorities. - 1999. - №27. 1.59.

Russian Federation. Prosecutor General's Office, FSB, Interior Ministry, Ministry of Taxes and Dues, SCC. On approval of the Procedure for the interaction of tax and law enforcement agencies to counter the improper refund of value added tax from the federal budget in relation to goods exported outside the customs territory of the Russian Federation: order of the Prosecutor General of the Russian Federation, Federal Security Service of the Russian Federation, Ministry of Internal Affairs of the Russian Federation , M-VA

Of the Russian Federation on Taxes and Levies, State Customs Committee of the Russian Federation of April 4, 2003 No. 16/226/219 / BG-W-06/166/370 // Economy and Life. - 2003. - № 18. 1.60.

Russian Federation. M-in internal affairs, M-in taxes and fees. On approval of the Agreement on the interaction of the Ministry of the Russian Federation on taxes and fees and the Ministry of Internal Affairs of the Russian Federation: Order of the Ministry of Internal Affairs, M-VA on taxes and fees of January 22, 2004 No. 76 / AC-3-06 / 36 / / Russian newspaper. - 2004. - March 6th. - № 46. 1.61.

Russian Federation. M-in internal affairs, M-in taxes and fees. On approval of regulatory legal acts on the procedure for interaction of internal affairs bodies and tax authorities for the prevention, detection and suppression of tax offenses and crimes: Order of the Interior Ministry, Order of Taxes and Duties No. 76 / AS- of January 22, 2004 3-06 / 37 // Russian newspaper. - 2004. - March 6th. 1.62.

Russian Federation. Mvto taxes and fees. On measures to ensure the use of taxpayer identification numbers of individuals in tax reporting: Order of the M-VA of the Russian Federation on taxes and fees dated July 19, 1999 No. AP-3-12 / 224 // Tax Bulletin. -1999. - № 9. 1.63.

Russian Federation. Mvto taxes and fees. On approval of the Instruction of the Ministry of the Russian Federation on taxes and fees dated April 10, 2000 No. 60 "On the Procedure for drawing up an exit tax audit  and proceedings in the case of violations of the legislation on taxes and fees ": Order of the Russian Federation Ministry of Taxes and Duties dated April 10, 2000 No. AP-3-16 / 138: [as of June 6, 2006] // Russian newspaper. - 2000. - October 24th. - № 205.

to 1.64. Russian Federation. Mvto taxes and fees. About approval

Regulations for the consideration of disputes in the pretrial order: order M-VA

Of the Russian Federation on taxes and fees dated August 17, 2001 No. BG-3- 4/290 // Economy and Life. - 2001. - № 38. 1.65.

Russian Federation. Mvto taxes and fees. On the organization of work on the implementation of program activities of the federal target program "Development of tax authorities (2002-2004)": Order of the Russian Federation on Taxes and Levies dated January 15, 2002 No. БГ-3-16 / 14 // Text The document has not been officially published. ATP "Consultant Plus". 1.66.

Russian Federation. Mvto taxes and fees. On approval of the procedure for submission of a tax return in electronic form via telecommunication channels: Order of the Order of the Russian Federation for Taxes and Levies dated April 2, 2002 No. БГ-3-32 / 169 // Russian Newspaper. - 2002. - May 22. - № 89. 1.67.

Russian Federation. Mvto taxes and fees. On strengthening control over the completeness and quality of tax control measures to verify the reasonableness of the application tax rate  0 percent and tax deductions  on value-added tax when exporting goods: order of the Russian Federation Ministry of Taxes and Duties on October 15, 2002 No. BG-3-06 / 573: [as of December 30, 2004] // Official documents. - 2002. - № 42. 1.68.

Russian Federation. Mvto taxes and fees. On the organization and functioning of the submission system tax returns  and accounting statements  in electronic form via telecommunication channels of communication: Order of the Russian Federation on Taxes and Dues of December 10, 2002 No. BG-3-32 / 705 @: [as of August 8, 2003] // The text of the document is officially published was not. ATP "Consultant Plus". 1.69.

Russian Federation. Mvto taxes and fees. On approval of the forms of documents and the order of registration of taxpayers of a single

Tax on imputed income in tax authorities at the place of implementation business activities: order of the M-VA Russian Federation

taxes and fees dated December 19, 2002 № BG-3-09 / 722 // Russian newspaper. - 2003.- January 18th. - №9. 1.70.

Russian Federation. Mvto taxes and fees. On the standard structure of inspectorates of the Ministry of Taxes and Levies of Russia with a maximum number of more than 89 units: Order of the M-VA of the Russian Federation on taxes and duties dated December 27, 2002 No. BG-3-25 / 752: [as of April 21, 2003] // The text of the document has not been officially published. ATP "Consultant Plus". 1.71.

Russian Federation. Mvto taxes and fees. On approval of the Uniform Requirements for the Formation of Information Resources for Cameral and On-Site Tax Audits: Order of the Russian Federation Ministry of Taxes and Duties dated November 17, 2003 No. BG-3-06 / 627 @: [as of March 19, 2004 ] // The text of the document has not been officially published. ATP "Consultant Plus". 1.72.

Russian Federation. M-in the interior. On approval of the List of officials of the system of the Ministry of Internal Affairs of Russia, enjoying the right of access to information constituting a tax secret: Order of the Ministry of Internal Affairs of December 26, 2003 No. 1033: [as of December 26, 2005] // Rossiyskaya Gazeta. - 2004. - January 27th. - № 12. 1.73.

Russian Federation. Mvto taxes and fees. On approving the specifics of registering with the tax authority of an organization or an individual entrepreneur as a tax-payer of the mineral extraction tax: Order No. BG-3-09 / 731 dated December 31, 2003 of the Order of the Russian Federation on Taxes and Dues // // Russian Newspaper . - 2004. - № 17. 1.74.

Russian Federation. Mvto taxes and fees. On approval of guidelines for tax authorities on issues of uniformity of the procedure for deregistration and registration with tax authorities

The largest taxpayers are russian organizations  in connection with the reorganization and guidelines for tax authorities on issues of uniformity of the procedure for deregistration and registration in tax

the bodies of the largest taxpayers-Russian organizations in connection with the liquidation: Order of the Ministry of Taxes of the Russian Federation on Taxes and Levies dated February 11, 2004 No. BG-3-09 / 96 @ // // Taxation. - 2004. - № 2. 1.75.

Russian Federation. Mvto taxes and fees. On Approval of Guidelines for Tax Authorities on Uniformity of the Procedure for Deregistration and Registration with the Tax Authorities of the Major Taxpayers-Russian Organizations Due to a Change in Location: Order of the Russian Federation on Taxes and Fees dated February 11, 2004 BG-3-09 / 97 @ // Taxation. - 2004. - №2. 1.76.

Russian Federation. Mvto taxes and fees. On the standard structure and the list of activities of the structural units of the Office of the Ministry of Taxes and Levies of Russia for the subject of the Russian Federation with a maximum number of more than 200 units: Order No. BG-3-25 / 123 @ of the Order of the Russian Federation Ministry of Taxes and Levies dated February 16, 2004: As of July 3, 2004] // The text of the document has not been officially published. ATP "Consultant Plus". 1.77.

Russian Federation. Mvto taxes and fees. On the typical structure of inspections of the Ministry of Taxes and Duties of Russia with the maximum number of 60 to 89 units: Order of the Russian Federation Ministry of Taxes and Duties dated February 24, 2004 N BG-3-25 / 140 @ // The text of the document was not officially published. ATP "Consultant Plus". 1.78.

Russian Federation. M-in the interior. On approval of the Instruction on the procedure for conducting inspections of an organization and individuals in the presence of sufficient data indicating signs of a crime related to violation of the legislation of the Russian Federation on taxes and fees: Order No. 177 of the Ministry of Internal Affairs dated March 16, 2004: [as

Russian Federation. Mvto taxes and fees. On approval of the forms of documents used in the registration of taxpayers in

the implementation of production sharing agreements, as well as the specifics of accounting for foreign organizations acting as an investor under a production sharing agreement or operator of the agreement: Order No. MVE-3-09 / 207 of the Order of the Russian Federation Ministry of Taxes and Levies dated March 17, 2004 // Russian newspaper. - 2004. - No. 71. 1.80.

Russian Federation. Mvto taxes and fees. On the organization of work on tax administration of the largest taxpayers and approval of the criteria for classifying Russian legal entities as the largest taxpayers subject to tax administration at the federal and regional levels: Order of the Russian Federation on Taxes and Charges dated April 16, 2004 N SAE-3 - 30/290 @ // Taxation. - 2004. - № 3. 1.81.

Russian Federation. Mvto taxes and fees. On improving the organization of work on registration and accounting of legal entities and individuals registered as individual entrepreneurs in single registration centers and tax authorities: Order of the Russian Federation for Taxes and Levies dated July 22, 2004, No. SAE-3 -09 / 436 @ // The text of the document has not been officially published. ATP "Consultant Plus". 1.82.

Russian Federation. M-in the interior. On approval of the structure of the central office of the Ministry of Internal Affairs of the Russian Federation: Order of the Ministry of Internal Affairs of November 10, 2004 No. 730 // Shield and Sword. - 2004. - December 2-8. 1.83.

Russian Federation. M-in the interior. On approval of the Regulation on the interaction of the Ministry of Internal Affairs of Russia with federal executive authorities: Order No. 132 of the Ministry of Internal Affairs of February 28, 2005 // Bulletin of normative acts of federal executive bodies

Russian Federation. M-finance. On approval of the Regulations of the Ministry of Finance of the Russian Federation: Order of the Finance Ministry of March 23, 2005 No. 45n // Rossiyskaya gazeta. - 2005. No. 95. 1.85.

Russian Federation. M-finance. On the Procedure for Taxpayer Tax Registration in the Gambling Business: Order No. 55n of the Finance Ministry's Order dated April 8, 2005 // Russian Newspaper. - 2005. - № 92. - May 4th. 1.86.

Russian Federation. M-finance. On approval of the specifics of registering the largest taxpayers: Order of the Finance Ministry, dated July 11, 2005, No. 85n // Rossiyskaya gazeta. - 2005. -№ 179. 1.87.

Russian Federation. M-finance. On the approval of regulations on territorial bodies of the Federal Tax Service: Order of the Finance Ministry from August 9, 2005 No. 101n // Bulletin of normative acts of federal executive bodies. - 2005. - № 38. - September 19. 1.88.

Russian Federation. M-finance. On the creation of the Interdepartmental Commission for the Coordination of Interaction between the Ministry of Finance of Russia and the Federal Tax Service of Russia: Order No. 102n of M-Finance, August 9, 2005 // Taxation. - 2005. № 6. 1.89.

Russian Federation. The Federal Tax Service. On the transformation of the Ministry of the Russian Federation for Taxes and Levies into the Federal Tax Service: Order of the Federal Tax Service of October 14, 2004 No. SAE-3-15 / 1 @: [as of November 24, 2004] // Financial Bulletin. Finance, taxes, insurance, accounting. - 2004.-№22. 1.90.

Russian Federation. The Federal Tax Service. On the transformation of the territorial bodies of the Ministry of Taxes and Duties of Russia into the territorial bodies of the Federal Tax Service and the establishment of their maximum number: Order of the Federal Tax Service of October 19, 2004 N SAE-3-15 / 3 @: [as of

I November 9, 2005] // The text of the document has not been officially published. ATP "Consultant Plus". 1.91.

Russian Federation. The Federal Tax Service. On approval of Form No. 9-KNU “Notice of tax registration of a legal entity as the largest taxpayer”: order of the Federal Tax Service of April 26, 2005 No. SAE-3-09 / 178 @ // Bulletin of normative acts of federal bodies executive power. - 2005. No. 23. 1.92.

Russian Federation. The Federal Tax Service. On approval of the Regulation of interaction between the structural units of the central office of the Federal Tax Service of Russia on the appointment and conduct of tax control measures in relation to organizations and individual entrepreneurs: Order of the Federal Tax Service of April 29, 2005 No. SAE-3-06 / 187 @ // Text The document has not been officially published. ATP "Garant". 1.93.

Russian Federation. The Federal Tax Service. On Approval of the Unified Standard for Servicing Taxpayers: Order of the Federal Tax Service of Russia of September 2, 2005 No. SAE-3-25 / 422 @ // Documents and Comments. - 2005. - № 19. - October 3. 1.94.

Russian Federation. The Federal Tax Service. On approval of the Regulations on the organization of work with taxpayers, payers of fees, insurance premiums for compulsory pension insurance and tax agents: order of the Federal Tax Service of September 9, 2005 No. SAE-3-01 / 444 @ // Documents and comments. - 2005. - №19.-3 October. 1.95.

Russian Federation. The Federal Tax Service. On the results of the work of the Federal Tax Service of Russia for 2005 and the main tasks for 2006: Order of the Federal Tax Service of May 11, 2006 No. ММ-3-11 / 277 @ // The text of the document was not officially published. ATP "Consultant Plus".

f 1.96. Russian Federation. The Federal Tax Service. About the structure

Interregional Inspectorate of the Federal Tax Service of Russia for Major Taxpayers No. 2: Order of the Federal Tax Service of July 3

2006 No. SAE-3-15 / 405 // The text of the document was not officially published. ATP "Consultant Plus". 1.97.

Russian Federation. The Federal Tax Service. On the structure of the Interregional Inspectorate of the Federal Tax Service of Russia for Major Taxpayers No. 4: Order of the Federal Tax Service of July 3, 2006 No. SAE-3-15 / 406 // The text of the document has not been officially published. ATP "Garant". 1.98.

Russian Federation. The Federal Tax Service. On approval of the forms of documents used when registering and deregistering Russian organizations and individuals: Order of the Federal Tax Service of December 1, 2006 No. SAE-3-09 / 826 @ // Russian newspaper. - 2007. - № 4. - January 12th. 1.99.

Russian Federation. The Federal Tax Service. On the issue of registration (accounting) in tax authorities of taxpayers of water tax: letter of the Federal Tax Service dated June 2, 2005 No. 09-204 / 2348 // Statutory acts for the accountant. - 2005. - № 14. - July 26th. 1.100.

Russian Federation. The Federal Tax Service. On the procedure for assigning a field tax audit: letter of the Federal Tax Service of September 19, 2005 No. 06-1-04 / 474 // Documents and Comments. - 2005.-№21.-1 November. 1.101.

Russian Federation. The Federal Tax Service. Regarding taxpayer registration of a single tax on imputed income: letter of the Federal Tax Service of December 30, 2005 No. CHD-6-09 / 201 @ // The text of the document has not been officially published. ATP "Consultant Plus". 1.102.

Russian Federation. The Federal Tax Service. Regarding registration (deregistration) of taxpayers of gambling business tax: letter of the Federal Tax Service of February 15, 2006 No. CHD-6-09 / 162 @ // Taxation. - 2006. - № 2. 1.103.

Russian Federation. The Federal Tax Service. On the direction of the agreement between the Accounts Chamber of the Russian Federation and the Federal Tax Service of Russia: Letter of the Federal Tax Service of April 19, 2006 No. ShS-6-12 / 420 @ // The text of the document was not officially published. ATP "Consultant Plus". 1.104.

Tyumen region. Government. The order of financial control in the Tyumen region: Resolution of the Government of the Tyumen Region of July 25, 2005 No. 120-p // Collection of resolutions, orders of the Governor of the Tyumen Region, Government of the Tyumen Region. - 2005. - July. 1.105.

Tyumen region. Governor. On the Coordination Council of state authorities to ensure full and timely receipt of taxes and other obligatory payments to the budgets of all levels: disposal of the Governor of the Tyumen Region of August 13, 2002 No. 680-p // The text of the document was not officially published. ATP "Consultant Plus".

2. Materials of judicial practice 2.1.

Russian Federation. Constitutional Court. Definition of the Constitutional Court of the Russian Federation of November 5, 2001 No. 319-0 // Bulletin of the Constitutional Court of the Russian Federation. - 2003. - № 2. 2.2.

Russian Federation. Constitutional Court. In the case of the verification of the constitutionality of certain provisions of the second part of Art. 89 of the Tax Code of the Russian Federation in connection with complaints of citizens of A. D. Egorov and N.V. Chueva: Resolution of the Constitutional Court of the Russian Federation No. 14-P dated July 16, 2004 // Bulletin of the Constitutional Court of the Russian Federation. - 2004. - № 6.

f 2.3. Russian Federation. Plenum of the Supreme Court, Plenum of the Supreme

Arbitration Court. On some issues related to the introduction of the first part of the Tax Code of the Russian Federation: Resolution

The Plenum of the Supreme Court of the Russian Federation and the Plenum of the Supreme Arbitration Court of the Russian Federation of June 11, 1999 No. 41/9 // Russian newspaper. - 1999. - July 6th.

Russian Federation. Presidium of the Supreme Arbitration Court. On some issues of the application of the first part of the Tax Code of the Russian Federation: Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of February 28, 2001 No. 5 // Bulletin of the Supreme Arbitration Court. -2001.-№7.

Russian Federation. Presidium of the Supreme Arbitration Court. Review of the practice of resolution by arbitration courts of cases related to the application of certain provisions of the first part of the Tax Code of the Russian Federation: information letter of the Presidium of the Supreme Arbitration Court of March 17, 2003 No. 71 // Bulletin of the Supreme Arbitration Court. - 2003. - № 5.

Russian Federation. Superior Court of Arbitration. On recognition of partially inoperative paragraphs of the seventh and ninth Procedure for determining the specifics of registering the largest taxpayer-Russian organizations, approved by Order of the Ministry of Taxes and Duties of the Russian Federation of August 31, 2001 No. BG-3-09 / 319: Decision of the Supreme Arbitration Court of the Russian Federation of November 25, 2004 7448/04 // Bulletin of the Supreme Arbitration Court. - 2005. - № 2.

Russian Federation. Federal Arbitration Court of the East Siberian District. Resolution of the Federal Antimonopoly Service of the East-Siberian District of August 14, 2001 No. А19-1256 / 01-26-Ф02-1855 / 01-С1 // ATP “Consultant Plus”.

Russian Federation. Federal Arbitration Court of the East Siberian District. Resolution of the Federal Antimonopoly Service of the East-Siberian District of August 16, 2001 No. А58-3237 / 00-Ф02-1840 / 01-С 1 // SPS “Consultant Plus”.

Russian Federation. Federal Arbitration Court of the Northwestern District. Resolution of the North-Western District of September 4, 2001 No. A56-8775 / 01 // SPS "Consultant Plus".

Russian Federation. Federal Arbitration Court of the West Siberian District. Resolution of the Federal Antimonopoly Service of the West-Siberian District of February 19, 2002 No. A42-6953 / 01-12 // SPS “Consultant Plus”.

Russian Federation. Federal Arbitration Court of the East Siberian District. Resolution of the Federal Antimonopoly Service of the East-Siberian district from 19

december 2002, № А19-10134 / 02-40-Ф02-3762 / 02-С1 // ATP "Consultant Plus".

Russian Federation. Federal Arbitration Court of the East Siberian District. Resolution of the Federal Antimonopoly Service of the East-Siberian district from 20

march 2003, № А19-14263 / 02-18-Ф02-698 / 03-С1 // ATP "Consultant Plus".

Russian Federation. Federal Arbitration Court of the Northwestern District. Resolution of the Federal Antimonopoly Service of the West-Siberian District of June 3, 2003 No. А21-63 / 03-С112 // SPS “Consultant Plus”.

Analytical report on the results of consideration of tax disputes in the Russian Federation for 2000 (according to the data of the Ministry of Taxes and Tax Collection of the Russian Federation).

Analytical report on the results of consideration of tax disputes in the Russian Federation for 2001 (according to the data of the Tax Ministry of the Russian Federation).

Analytical report on the results of consideration of tax disputes in the Russian Federation for 2002 (according to the data of the Tax Ministry of the Russian Federation).

Report on the arbitration practice of the Office of the Ministry of Taxes and Duties of the Russian Federation for the Tyumen Region for 2002

About the considered disputes with participation of tax authorities in 20022005. // Bulletin of the Supreme Arbitration Court. - 2006. - № 5. - p. 37.

Report on the work of the Federal Antimonopoly Service of the West Siberian District for 2005 // Bulletin of the Federal Antimonopoly Service of the West Siberian District. - 2006. - № 3.

Joint review of the Ministry of Taxes and Duties and the Federal Tax Police Service "On the state of work on the fight against corruption crimes in the tax authorities of the Russian Federation" for the first 9 months of 2001

Ayvazyan, G.A. The legal framework of the organization and activities of financial bodies in the USSR: author. diss. ... Cand. legal Sciences / G.A. Ayvazyan. - M., 1997. - 33 p. 3.2.

Akopov, JI.B. Control in government (constitutional and legal problems): diss. ... Dr. Juridical Sciences / JI.B. Akopov - Rostov on Don, 2002.-302 p. 3.3.

Alexandrova, I.Yu. Formation of tax administration in the Russian Federation: diss .... Cand. econ Sciences / I.Yu. Alexandrova. - Rostov on Don, 2003.-178 p. 3.4.

Apenyshev, M.E. Administrative and procedural activity in the field of taxation: diss. ... Cand. legal Sciences / M.E. Apenyshev. - Khabarovsk, 2003. - 175 p. 3.5.

Bachurin, D.G. Legal problems of tax control in the Russian Federation: diss. ... Cand. legal Sciences / D.G. Bachurin. - Tyumen, 2004. - 234 p. 3.6.

Berseneva, L.P. Control over the completeness and timeliness of payment of taxes and fees: diss. ... Cand. econ Sciences / L.P. Beresneva. - Moscow, 2002. - 224 p. 3.7.

Vasilyeva, E.N. Control of the economic activity of commercial organizations: diss. ... Cand. econ Sciences / E.N. Vasiliev. - SPb., 2001.-198 p. 3.8.

Vinnitsa, D.V. Subjects of tax law of the Russian Federation: author. diss. ... Cand. legal Sciences / D.V. Vinnitsa. - Ekaterinburg, 1999. - 26 p. 3.9.

Vinnitsa, D.V. The main problems of the theory of Russian tax law: abstract. diss. ... Dr. Juridical Sciences / D.V. Vinnitsa. - Ekaterinburg, 2003. - 56 p.

EVIL. Voronov, V.A. Financial control in the public sector: diss. ... Cand. econ Sciences / V.A. Ravens - Novosibirsk, 2002.-302 p. 3.11.

Gasparyan, A.E. Tax offenses in modern Russian society (the experience of sociological analysis): diss. ... Cand. soc. Sciences / A.E. Gasparyan. - Rostov on Don, 2001. - 156 p. 3.12.

Golovin, A.Yu. Tax control as a tool to prevent tax offenses: diss. ... Cand. legal Sciences / A.Yu. Golovin. - M., 2005. - 224 p. 3.13.

Goncharov, A.V. Administrative responsibility for offenses in the field of taxation: diss. ... Cand. legal Sciences / A.

V. Goncharov. - Khabarovsk, 2000. - 169 p. 3.14.

Gorlova, O.S. Control of tax authorities over payments to the budget legal entities: diss. ... Cand. econ Sciences / O.S. Gorlova. - M., 1998. - 173 p. 3.15.

Gorosh, Yu.V. Problems of legal regulation of tax relations in the public administration: author. diss. ... Cand. legal Sciences / Yu.V. Peas - M., 1998. - 27 p. 3.16.

Guseva, T.A. Problems of improving the mechanism of tax control and the procedure for bringing to tax liability: author. diss. ... Cand. legal Sciences / TA Gusev. - Saratov, 2001. - 28 p. 3.17.

Dementieva, D.V. State financial control: assessment of the effectiveness and development directions: diss. ... Cand. econ Sciences / D.V. Dementieva. - Novosibirsk, 2004. - 178 p. 3.18.

Druzhinin, V.N. Improving the legal regulation of tax control in the Russian Federation: diss. ... Cand. legal Sciences / B.

N. Druzhinin. - M., 2004. - 212 p.

i 3.19. Zakharova, A.V. Formation and development of taxation of the population

in Russia: Diss. Cand. econ Sciences / A.V. Zakharov. - M., 1998. - 204 p. 3.20.

Zuykov, I.S. Tax control in the transition to a market economy: diss. ... Cand. econ Sciences / I.S. Zuykov. - M., 1996. - 170 p. 3.21.

Ivanov, A.V. Administrative jurisdiction of the tax authorities of the Russian Federation: diss. ... Cand. legal Sciences / A.V. Ivanov. - Nizhny Novgorod, 1999.-204 p. 3.22.

Izmailov, A.A. Tax administration and its importance in increasing the collection of taxes: diss. ... Cand. econ Sciences / A.A. Izmailov. - M., 2005.- 196 p. 3.23.

Isaev, V.P. Administrative and legal issues of organization and activity of tax authorities of the Russian Federation: diss. ... Cand. legal Sciences / V.P. Isaev. - M., 2000. - 198 p. 3.24.

Drop, V.A. State financial control as a tool for regulating the transition economy: diss. ... Cand. econ Sciences / V.A. A drop. - Rostov on Don, 2000. - 182 p. 3.25.

Kovalevskaya, M.Yu. Administrative and legal regulation of taxation: author. diss. ... Cand. econ Sciences / M.Yu. Kovalevskaya. - M., 2000.-25 p. 3.26.

Komarova, T.JI. Place and role of tax authorities in the mechanism of the Russian state: theoretical and legal research: diss. ... Cand. legal Sciences / T.L. Komarov. - Kolomna, 2000. - 193 p. 3.27.

Kornienko, I.M. Tax regulation and control in modern Russia: author. diss. ... Cand. econ Sciences / I.M. Kornienko. - SPb, 2002. - 21 p. 3.28.

Krasnitsky, V.A. Organization of tax administration (for example, the work of the tax authorities of the Krasnodar Territory): Diss. ... Cand. econ Sciences / V.A. Krasnitsky. - Krasnodar, 2000. - 169 p.

to 3.29. Kuznetsov, LD Legal basis of organization and activity

Ministry of the Russian Federation on taxes and fees: Diss. ... Cand. legal Sciences / LD Kuznetsov. - M., 2000. - 203 p. 3.30.

Krikunov, A.V. Essence, organization and prospects of financial control in the Russian Federation: diss. ... Cand. econ Sciences / A.V. Screamers. - SPb., 2001. - 208 p. 3.31.

Mapggakova, E.A. Theoretical and legal issues of state control in the Russian Federation: diss. ... Cand. legal Sciences / E.A. Mashtakova. - Rostov on Don, 2000. - 216 p. 3.32.

Nelyubin, D.E. The system of tax control in the Russian Federation: the theory and practice of legal regulation, actual problems and directions of reforming: diss .... cand. legal Sciences / D.E. Nelyubin. - M., 2003.-185 p. 3.33.

Novikov, A.V. Pre-trial proceedings on the facts of tax and administrative tax violations: Diss. ... Cand. legal Sciences / A.V. Novikov. - M., 2002. - 233 p. 3.34.

Payzulaev, I.R. Tax control over legal entities in a market economy: diss. ... Cand. econ Sciences / I.R. Payzulaev. - Kazan, 2000.-165 p. 3.35.

Suvorov, M.A. Administrative and procedural regulation of tax audits: diss. ... Cand. legal Sciences / MA Suvorov. - M., 2003. - 175 p. 3.36.

Ugreninova, S.G. Tax control in the context of economic reform: diss. ... Cand. econ Sciences / S.G. Ugreninov. - Ekaterinburg, 2001. - 184 p. 3.37.

Chubataya, O.I. Organizational and economic bases of the formation of the staff of the territorial tax authorities: diss. ... Cand. econ Sciences / OI Chubaty. - Moscow, 2006. - 156 p. 3.38.

Chumak, I.K. The main directions of improving tax control in order to prevent non-payment to the budget: diss. ... Cand. econ

v Sciences / I.K. Chumak. - Krasnodar, 2001. - 172 p. 3.39.

Chukhnin, G.Ya. The mechanism and subjects of tax control in the Russian Federation: diss. ... Cand. econ Sciences / G.Ya. Chukhnin. - Volgograd, 2001.-190 p. 3.40.

Sharov, A.S. Organizational and legal forms of tax control in the Russian Federation: diss. ... Cand. legal Sciences / AS Balls. - M., 2001.-177 p.

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Bakaev, G.E. Tax control / G.E. Bakaev. - Ekaterinburg: AMB, 2003.-79 p.

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Bachilo, I.L. Information law: textbook / I.L. Bachilo. - M .: Prospect, 2003. - 456 p. 4.23.

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Pushkareva, V.M. The history of world and Russian financial science and tax policy / V.M. Pushkarev. - M .: Finance and Statistics, 2003. - 269 p. 4.89.

Rainey, HJ Analysis and Management in State Organizations / H.J. Rainey - M .: INFRA-M, 2002. - 402 p. 4.90.

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Guseva, T. The Federal Tax Service: status and authority / T. Guseva // Law and Economics. - 2005. - № 1. - p. 34-44. 5.29.

Danilkevich, L.I. Tax control and sanctions for tax offenses: French experience / L.I. Danilkevich // Finance. - 2004. - №10.-С. 32-34. 5.30.

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Yeritsyan, A.V. State control over compliance with legislation by business entities (theoretical aspect) / A.V. Yeritsyan // State and Law. - 2002. - № 2. - p. 103-104. 5.33.

Efimov, A.V. Problems of tax administration of the largest taxpayers in the oil industry / A.V. Efimov // Finance. - 2002. - № 2. - С.9-11. 5.34.

Zerschikov, Yu.S. Electronic reporting: we take into account the interests of all taxpayers / Yu.S. Zerschikov // Russian tax courier. - 2004.-№5.-С. 77. 5.35.

Zolotarev, N.A. From the history of state control in Russia 1892-1917. / ON. Zolotarev // Controlling. - 1994. - № 2. - p. 33-37. 5.36.

Zrelov, A.P. Field tax audits: new rules for interaction between law enforcement bodies and tax authorities / A.P. Zrelov // Everything about taxes. - 2004. - № 4. - P.58-66. 5.37.

Zrelov, A.P. Forms of tax control / A.P. Zrelov // Taxes and taxation. - 2005. - № 6. - p. 29-33. 5.38.

Zrelov, A.P. Tax control, its tasks, forms and content in accordance with the tax codes of the Russian Federation and other CIS member states / A.P. Zrelov // Taxes and taxation. - 2006. - № 6. - p. 31-37. 5.39.

Zulmanova, M.V. On the federal target program "Development of tax authorities (2002-2004)" / M.V. Zulmanova // Tax Bulletin. -2005.-№4.-С. 3-10. 5.40.

Kalmykova, A.V. Improving the legal status of federal control and supervisory authorities in the context of administrative reform / A.V. Kalmykova // Journal of Russian Law. - 2004. - № 8. - p. 2333. 5.41.

Kvasha, Yu.F. Administrative reform of the tax administration of Russia / Yu.F. Kvasha // Taxes. Release the second. - 2004. - pp. 58-66. 5.42.

Kireenko, A.P. Problems of evaluating the performance of tax authorities / A.P. Kireenko // Region: economics and sociology. - 2004. - № 3. - p. 68-85. 5.43.

Kiselev, V.V. Experience in organizing the work of Canadian tax authorities and methods of interaction with other government agencies / V.V. Kiselev // Tax policy and practice. - 2002. - J - P. 9-10. 5.44.

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Knyazeva, O.V. Features of tax administration in a state with a transition economy / OV Knyazev, N.V. Ponomareva // Finance. - 2006. - № 6. - p. 34-40. 5.46.

Kobzar-Frolova, M.N. On the issue of improving the forms and methods of tax control / M.N. Kobzar-Frolova // Taxes and taxation. - 2005. - № 5. - p. 25-28. 5.47.

Kolchin, S.P. The decision of the All-Russian seminar-meeting on the informatization of territorial tax authorities / S.P. Kolchin // Tax policy and practice. - 2002. - № 11. - p. 4-5. 5.48.

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Konyukhova, T.V. On the concept of the project federal law  “On Financial Control” / T.V. Konyukhova // Journal of Russian Law. - 2006. - № 6. - p. 16-27. 5.50.

Krasnov, M.V. Field tax audits: new rules for interaction between internal affairs bodies and tax authorities / M.V. Krasnov, A.P. Zrelov // Everything about taxes. - 2004. - № 4. - p. 55-60. 5.51.

Kulikov, A. Tax registration / A. Kulikov, Yu.Viktorova // Desktop accountant auditor. - 2001. - № 4. - p. 48-49. 5.52.

Lobanov, V. Lessons and perspectives of administrative reform in Russia / V. Lobanov // Problems of management theory and practice. - 2005. - № 1. - p. 42-47. 5.53.

Matyushenkova, Yu.L. Foreign experience of providing "assistance to taxpayers / Yu.L. Matyushenkova // Tax Bulletin. - 2000. - № 9. -P. 149-152. 5.54.

Melnik, A.D. Tax potential in the mirror of Russian history / A.D. Melnik // Tax Bulletin.-2000.-№3.-С. 119-121. 5.55.

Metsaev, B.K. Control as a means of legal policy / B.K. Metsaev // Legal policy and legal life. - 2003. - № 2. - p. 12-15. 5.56.

Tax audits in French // Russian tax courier. - 2003. - № 23. - 70-72 p. 5.57.

Nakhabintsev, A. Will there be enough health to double the GDP? / A Nakhabintsev // Russian newspaper. - 2004. - September 15th. 5.58.

Nikishin, A.V. Reorganization of tax authorities: state and prospects / A.V. Nikishin // Russian tax courier. - 2003. - № 5. - p. 24. 5.59.

Nozdrachev, A.F. Legal support of the new organization and activities of the customs authorities: the state and objectives of further improvement / A.F. Nozdrachev // Legislation and Economics. - 2005. - № 2. - p. 23-29. 5.60.

Nozdrachev, A.F. Administrative reform: the Russian version / A.F. Nozdrachev // Legislation and Economics. - 2005. - № 8. - p. 9-21. 5.61.

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Pavlova, O.G. Description of technological processes of activity of typical tax inspections as a basis for the transition to a functional principle of work / OG Pavlova // Russian tax courier. - 2004. - № 2. - p. 30-35. 5.64.

Panskov, V.G. Organizational issues of tax reform / B.

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Pepeliaev, S.G. On the status and powers of interregional tax inspectorates / SG Pepelyaev // Tax Bulletin. - 2004. - № 12. - C.

Pepeliaev, S.G. Trends in the practice of resolving tax disputes / SG Pepelyaev // Tax disputes: theory and practice. - 2004. - № 6. - p. 3-13. 5.67.

Peronko, I.A. New stage in outreach / I.A. Peronco, P.T. Sopkin // Tax Bulletin. - 2001. - № 10. - p. 25-26. 5.68.

Peronko, I.A. Methods and forms of tax administration / I.A. Peronko, S.I. Mezheritsky // Tax Bulletin. - 2002. - № 11. - p. 19. 5.69.

Peschansky, G.V. Do law enforcement agencies need lower tax rates? / G.V. Peschansky // Tax Bulletin. - 2002. - №8.-С. 48-50. 5.70.

Polyakov, N.F. Modernization as a philosophy of success / N.F. Polyakov // Tax policy and practice. - 2003. - № 5. - p. 11-13. 5.71.

Rossinsky, B.V. The system and structure of federal executive bodies / B.V. Rossinsky // Law. - 2004. - № 11. - p. 110-115. 5.72.

Sazonov, Yu. They do not want to get out of the shadows / Yu. Sazonov // Financial control. - 2005. - № 1. - p. 104-107. 5.73.

Sapelkina, A.A. On the improvement of tax reporting as a factor in improving the efficiency of tax control / A.A. Sapelkina // Finance. - 2004. - № 5. - p. 29-32. 5.74.

Sashichev, V.V. Changes in part one of the Tax Code: new in tax administration / V.V. Sashichev // Tax policy and practice. - 2006. - № 9. - p. 20-25. 5.75.

Serdyukov, A.E. Ensuring control and supervision over compliance with legislation on taxes and fees in 2006 / A.E. Serdyukov // Russian tax courier. - 2006. - № 9. - p. 3. 5.76.

Serdyukov, A.E. Particular emphasis was placed on improving the quality of control work of tax authorities / A.E. Serdyukov // Russian tax courier. - 2006. - № 13. - p. 8-11. 5.77.

Skorik, T.G. The high efficiency of the field tax audit is the result of the correctness of the selected object / T.G. Skoryk // Tax Bulletin. - 2001.-№ 2. - p. 32-34. 5.78.

Skobar, V.V. Legal aspects of the relationship with the tax police / V.V. Skobar, A.A. Toropov // Law and Economics. - 1998. - № 2. - p. 46-49. 5.79.

Soloviev, I.N. On the functions of the Ministry of Internal Affairs of Russia in combating tax crimes and offenses / I.N. Soloviev // Tax Bulletin. - 2004. - № 2. - p. 148-152. 5.80.

Sobchuk, P.A. Need a uniform methodology / P.A. Sobchuk // Finance. -2006.-№9.-С. 58-62. 5.81.

Solomatina, E.A. Essence, main features and forms of implementation of the control function of the legislative power in the mechanism

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Somov, JI.K. Legal problems of tax administration of the largest taxpayers / JI.K. Somov // Your tax lawyer. - 2005.-№4.-С. 57-65. 5.83.

Surkov, K. Tax administration in Russia / K. Surkov, Y. Kvasha // Taxes. Release the first. - 2005. - p. 3-17. 5.84.

Surkov, K. Major trends in the field of legal support of tax authorities / K. Surkov, Y. Kvasha // Taxes. Release of the second.-2004.-C. 3-11. 5.85.

Talashkevich, N.V. Status of work on the EDI system / N.V. Talashkevich // Russian tax courier. - 2003. - № 4. - p. 15. 5.86.

Tarasov, A.M. Formation and development of state control in Russia (pre-October period) / A.M. Tarasov // History of State and Law. -2002.-№2.-С. 6-9. 5.87.

Tarasov, A.M. State control: the essence, content, current state / A.M. Tarasov // Journal of Russian Law. - 2002. - №1.-С. 24-27. 5.88.

Timoshenko, V.A. The main milestones of the modern history of the tax authorities (on the 10th anniversary of the Ministry of Taxation of Russia) / V.A. Timoshenko // Tax Bulletin. - 2000.-№9.-С. 179-184. 5.89.

Timofeev, Yu.A. On the interaction of tax inspections and law enforcement bodies / Yu.A. Timofeev, V.D. Larichev // Finance. - 1991. - № 8. - p. 37-38. 5.90.

Titov, A.S. Forms, methods, types of tax control and their legal content / А.S. Titov // Lawyer. - 2005. - № 1. - p. 18-22. 5.91.

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Trishin, M.K. Information technology - to help tax administration / M.K. Trishin // Tax policy and practice. - 2005. - № 8. - p. 37-39. 5.93.

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Khazanov, S.D. Administrative reform and development of entrepreneurship in the Russian Federation / S.D. Khazanov // Business, management, law. - 2004. - № 1. - p. 53-57. 5.96.

Khairov, R.Sh. Make of tax inspection service center  / R.Sh. Khairov // Russian tax courier. - 2003. - № 11.- p. 70. 5.97.

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6. Internet resources 6.1.

Press release for the briefing by the Deputy Head of the Federal Tax Service of Russia, T.V. Shevtsova