Transformation of Tax Control in the Tax Law of the Russian Federation System

This article is devoted to the consideration of issues related to the transformation of approaches to understanding the essence of tax control and its place in the system of tax law of the Russian Federation. As a result of the analysis of law enforcement practice, the authors found that the integration of automated information systems in the activities of tax authorities, the implementation of the concept of risk-oriented approach in planning field tax audits has led to a change in the mechanism of implementation of tax control and, accordingly, the goals and objectives assigned to the fiscal authority. The authors found that one of the main tasks realised in the framework of control measures is to create synergy between the state and taxpayers as a result of partnership interaction on the basis of the tax control mechanism. The authors believe that the existing model of tax control, in addition to the functions of control over the execution of the tax obligation, first of all, assigns the tasks of prevention of bona fide taxpayers from committing offences, serves as a system of guarantees ensuring the balance of private and public interests in tax legal relations. At the same time, there is a need for further research and improvement of the model in terms of normative fixation of non-controversial tax control, the mechanism of settlement of tax disputes.