Аннотации:
The article is devoted to tax monitoring as a direction of improving tax control. The concept of information
interaction is designed to increase budget revenues based on a combination of the interests of taxpayers and
the state. Tax monitoring can improve the efficiency of the state's tax system. Recently, the Russian tax
service has been actively developing areas for improving tax administration, some of which have already
proven themselves in foreign countries. The Federal Tax Service of Russia has already made a big step in
changing approaches in tax administration. Analyzing the current tax legislation, it can be concluded that
tax monitoring is one of the new forms of tax control and differs from tax inspections by the mechanism of
implementation. Tax monitoring is designed to reduce the costs on tax administration, increase the level of
tax culture of participants in tax relations. As a result of the new format of information interaction, it
becomes possible to resolve disputes before the tax authorities carry out control measures, without bringing
them to court. The concept of tax monitoring is given, the conditions of participants for information
interaction are revealed. The mechanism of tax monitoring is considered, advantages for taxpayers and tax
authorities are noted, and restrictions for its application are also noted. It is emphasized that the procedure
of tax monitoring is aimed at improving the efficiency of tax administration and is aimed at countering
taxification evasion.
