Abstract: The subject of this research is the measure of the tax control for goods and services carried out in Canada. The object is the tax regulations of Canada. The article explores practical implementation of the principle of simplicity of administration in Canada. The study will address the issues of tax control for taxpayers, in particular the means of verification of authenticity of the information in the submitted declarations and the reasons for such checks. Additionally, we will selectively investigate alternative control methods in other countries. The goal of this research is to examine the practical implementation of the principle of simplicity of administration in Canada, as well as analysis of issues of tax control of taxpayers, particularly the ways of checking the validity of the information in the submitted declarations and the reasons for such checks. The work also assesses performance of some alternative control methods in other countries. The result of the analysis revealed that the control system for collection of taxes on goods and services in Canada is effective. The work of the Tax Agency of Canada brings certain tax revenues, despite the various problems with tax evasion and the shadow economy. Ways to check the validity of the information in the submitted declarations is done in such way that it minimizes the number of violations. The verification system is quite flexible and is constantly being improved, in particular using new methods of monitoring the accuracy of the information. We should also mention the legal regulation of control in Canada. The main source is the Act "On excise tax", which particularly stipulates the procedure of verification and validation. Other important sources are judicial precedent, as well as a number of internal instructions of the Tax Agency of Canada, which directly regulate the procedure of inspections. The main conclusions of the study consist in the assessment of the effectiveness of the tax law of Canada. Methods used by the tax Agency bring results, although require improvements and possible revision of the whole system of levying tax on goods and services.

Abstract: The subject of the research is a set of economic relations arising in the process of taxation between the state and gas and oil companies. The object of the research is the tax regulation of activities in the gas and oil sector. The purpose of the present article is to substantiate the investment-oriented and resources-saving mechanisms of tax regulation of the gas and oil sector based on the differentiated approach to defining the tax burden of gas and oil companies depending on their rental capacity, size of their investment orientation and ecological safety of production. In the course of writing this article the author has used normative and complex approaches to analyzing the efficiency of taxation in the gas and oil sector as well as general and special research methods such as retrospective analysis, systems approach, functional structure analysis, observation, instrumental methods of grouping, selection, comparison and generalization. As a result of the analysis of different state strategies in the sphere of taxation of holdings and consolidated groups of taxpayers, the authors have offered their own recommendations on how to improve their tax encouragement in Russia. In particular, the authors have suggested to soften demands towards consolidated group participants, to decrease or cancel a mandatory time period, to extend the content of a consolidated group of taxpayers by granting access to tax consolidation not only to resident companies but also to individual subdivisions of foreign companies, and to extend the scope of tax consolidation for a number of other taxes besides the profit tax. The main conclusions of the research underline the need to maintain an active state support of developing gas and oil processing technologies, exploring new deposits and involving low profitable and high risk oil reserves which would lead to positive prospects of extending the cluster approach in the gas and oil sphere.