Abstract: The Federal Law of 4.11.2014 introduced a new chapter into the Tax Code of the Russian Federation – V.2 “Tax Control in the Form of Tax Monitoring”. The author of this article analyzes the recently introduced category of “tax monitoring”. The work is aimed at defining the notion of tax monitoring and at answering the question “In what form should tax monitoring relations between a taxation authority and a taxpayer be realized?”. The author analyzes the history of the Law at issue adoption, the Tax Code norms and provisions of tax legislation, scientific literature, other norms of the existing tax legislation; the author also considers the experience of foreign legislation. The author offers her own definition of tax monitoring. The author concludes that an agreement on enhanced information cooperation is the best form of tax monitoring and substantiates this conclusion. 

Keywords: information, tax monitoring, tax, form of tax control, real-time tax audit, tax law, contract, agreement, information cooperation, tax control

References:
Efremova T.A., Efremova L.I. Informatsionnoe vzaimodeistvie nalogovykh organov s nalogoplatel'shchikami: deistvuyushchaya praktika i perspektivy razvitiya // Nalogi i nalogooblozhenie. - 2015. - 6. - C. 457 - 464. DOI: 10.7256/1812-8688.2015.6.15265.
Enhanced Relationship with the Dutch Tax and Customs Administration. URL: http://www.tradeandtax.com/en/enhanced-relationship/ (data obrashcheniya: 27.05.2015)
Sm.: Po proektu Federal'nogo zakona ¹ 529630-6 «O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii» (pervoe chtenie) : zaklyuchenie PU Apparata GD FS RF ot 23.06.2014 ¹ 2.2-1/3447 // Dostup iz spravochnoi pravovoi sistemy «Konsul'tantPlyus» ; Po proektu Federal'nogo zakona ¹ 529630-6 «O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Federatsii» (pervoe chtenie) : reshenie Komiteta po byudzhetu i nalogam ot 27.06.2014 // Dostup iz spravochnoi pravovoi sistemy «Konsul'tantPlyus».
O vnesenii izmenenii v chast' pervuyu Nalogovogo kodeksa Rossiiskoi Fe

Abstract: The article deals with the issues of gaps in laws about taxes and levies. The author defies such a gap as an absence of certain law or legal act in the tax legal system regulating social relations in the sphere of tax regulation. The author describes the subjective and objective factors of such issues and suggests a unique classification of those. At the end of the article it is concluded that collisions and legal acts with relative contents must not be considered as gaps.

Keywords: gap, tax, taxation, analogy, certainty, norm, completeness, supplementation.

References:
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Lehmann P. Allgemeines Verwaltungsrecht. — Munchen-Bruhl, 2000

Abstract: The article is devoted to the legal and organizational issues of implementation of tax control. The author of the article describes the place of tax control in the system of financial control and studies types of tax control as well as forms of its implementation.

Keywords: control, tax, inspection, finances, form, responsibility, term, levy, in-house audit, mechanism, element.

References:
Akhmetshin R.I. Pravoprimenitel'naya praktika iskazhaet smysl i tsel' nalogovogo zakonodatel'stva (Na primere kameral'nykh proverok s ispol'zovaniem norm st. 31 i 88 NK RF) // Nalogoved. — 2002. — ¹ 4.
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Gracheva E.Yu., Ivlieva M.F., Sokolova E.D. Finansovoe pravo. — M., 2003.
Gvozdev S.V. Pravovye formy kont

Abstract: This article is devoted to the tax systems of Russia, European countries and the USA and contains their comparative analysis. It is shown that the flat tax scale that is used in Russia has certain disadvantages compared to the progressive tax scale used in the USA and European countries since the latter keeps the prices and inflation own as well as contributes to the innovative development of enterprise activity. Moreover, American system of taxation that covers part of profit but not certain economic performance simplifies the process of accounting and, consequently, supervision by the tax authorities.

Keywords: tax rate, flat and progressive tax scale, taxable income, taxation of legal entities, taxation of physical entities, innovative development, profit tax, value-added tax, property tax, single social tax.

References:
Nalogovyy kodeks RF. Ofitsial'noe izdanie. Chast' 1, chast'
— M., 2003. 2. Federal'nyy zakon «O strakhovykh vznosakh v Pensionnyy fond RF, fond sotsial'nogo strakhovaniya, fede-ral'nyy fond obyazatel'nogo meditsinskogo strakhovaniya, territorial'nye fondy obyazatel'nogo meditsin-skogo strakhovaniya». — M., 2009.
Aliev B.A., Abdilgalimov A.I. Teoreticheskie osnovy nalogooblozheniya. — M., 2004.
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Nalogi i nalogooblozhenie. — M., 1998.
Nalogovaya sistema Rossii. — M., 1999.
Selezneva N.N. Nalogi i nalogovaya sistema Rossii. — M., 2000.
Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran. — M., 2009.
Chernik D.G. Nalogi i nalogooblozhenie. — M., 2000

Abstract: The article considers legal and organizational problems of realization of jurisdictional activity by federal authorities of executive power in the sphere of taxes. It is noted in the article that realization of tax jurisdiction would b impossible without certain interaction of authorities.

Keywords: tax, jurisdiction, status, tax administration, tax authority, administration authority, competence, interaction, tax authorities, inspection, tax system

References:
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Ipakyan A.P., Gevorkyan K.S. Vzaimodeystvie kak upravlencheskaya kategoriya. // Aktual'nye problemy so-vershenstvovaniya deyatel'nosti shtabnykh podrazdeleniy organov vnutrennikh del. — M., 1998.
Korenev A.P. Administrativnoe pravo Rossii — M., 2000.
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Piliya

Abstract: The article is devoted to the legal and organizational issues of interaction between internal affairs agencies and tax authorities in the sphere of prevention and suppression of tax offences. The author of the article also describes the forms and methods of interactions between tax authorities and internal affairs agencies in the sphere of prevention and suppression of tax offences.

Keywords: tax, tax offence, tax administration, tax control, interaction, purposes of interaction, competence, forms of interaction

References:
Zhil'skiy N.N. Pravovye i organizatsionnye osnovy vzaimodeystviya organov vnutrennikh del s vnutrennimi voyskami v okhrane obshchestvennogo poryadka: Dis. … kand. yurid. nauk. — SPb., 1995.
Ipakyan A.P., Gevorkyan K.S. Vzaimodeystvie kak upravlencheskaya kategoriya. // Aktual'nye problemy sovershenstvovaniya deyatel'nosti shtabnykh podrazdeleniy organov vnutrennikh del. — M., 1998.
Umanskiy L.I. Metody eksperimental'nogo issledovaniya sotsial'noy psikhologii. — M., 1977.