Review: 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 vzaimodeystvie nalogovykh organov s nalogoplatel'shchikami: deystvuyushchaya 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 izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii» (pervoe chtenie) : zaklyuchenie PU Apparata GD FS RF ot 23.06.2014 ¹ 2.2-1/3447 // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus» ; Po proektu Federal'nogo zakona ¹ 529630-6 «O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii» (pervoe chtenie) : reshenie Komiteta po byudzhetu i nalogam ot 27.06.2014 // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus».
O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii : proekt Federal'nogo zakona ¹ 529630-6 (red., podgotovlennaya GD FS RF ko II chteniyu 21.10.2014) // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus».
Nalogovoe pravo. Obshchaya chast' : uchebnik i praktikum dlya akademicheskogo bakalavriata / avt. koll. pod. red. I.I. Kucherova. M. : Yurayt, 2014. S. 504.
O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii : proekt Federal'nogo zakona ¹ 529630-6 (red., prinyataya GD FS RF v I chtenii 01.07.2014) // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus».
Gorelov A.A. Formy i metody, ispol'zuemye nalogovymi organami pri osushchestvlenii meropriyatiy nalogovogo kontrolya // Administrativnoe i munitsipal'noe pravo. 2008. ¹ 8. S. 77.
Chistyakova L. Nalogovyy monitoring – novaya forma nalogovogo kontrolya v RF // Nalogovyy vestnik. 2014. ¹ 12. S. 18.
Vesnitskaya E.G. Znakom'tes': novaya forma nalogovogo kontrolya-nalogovyy monitoring // Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya. 2015. ¹ 2. S. 64.
Genzel' V. Praktika primeneniya gorizontal'nogo monitoringa // Nalogovyy vestnik. 2013. ¹ 6. S. 65.
Il'in A.Yu. Gorizontal'nyy monitoring-novyy metod v sisteme nalogovogo kontrolya // Finansovoe pravo. 2014. ¹ 10. S. 5.
Sattarova N.A. Gorizontal'nyy monitoring kak faktor effektivnosti nalogovogo administrirovaniya // Finansovoe pravo. 2014. ¹ 10. S. 24.
The Cooperative Approach to Tax Compliance-Revenue Working with Large Business. URL: http://www.revenue.ie/en/business/running/large-businesses.html (data obrashcheniya: 27.05.2015).
Federal'naya nalogovaya sluzhba : sayt. URL: www.nalog.ru/html/sites/www.r28.nalog.ru/.../26.12.12.doc (data obrashcheniya: 27.05.2015).
Soglashenie o nekom «gorizontal'nom monitoringe» kak novaya forma nalogovogo kontrolya ... prichem ne predusmotrennaya deystvuyushchim nalogovym zakonodatel'stvom // O nalogakh i o zhizni : personal'nyy blog Arkadiya Bryzgalina. URL: http://www.nalog-briz.ru/2013/01/blog-post_6516.html (data obrashcheniya: 27.05.2015).
Beck Paul J., Lisowsky P. Tax Uncertainty and Voluntary Real-Time Tax Audits. URL: http://aaajournals.org/doi/abs/10.2308/accr-50677 (data obrashcheniya: 27.05.2015).
Dvigayas' v edinom rusle // Rossiyskaya gazeta. 2013. 21 maya. URL: http://www.rg.ru/2013/05/21/pravo.html (data obrashcheniya: 27.05.2015).
Real Time Tax System Initiative : comments of T. Keith Fogg, Director, Villanova Law School Federal Tax Clinic. URL: http://www.irs.gov/pub/irs-utl/t._keith_fogg_aba_tax_section_and_low_income_tax_clinic.pdf (data obrashcheniya: 27.05.2015).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 ¹ 146-FZ.
K proektu Federal'nogo zakona «O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii» : poyasnitel'naya zapiska // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus».
Enhanced Relationship with the Dutch Tax and Customs Administration. URL: http://www.tradeandtax.com/en/enhanced-relationship/ (data obrashcheniya: 27.05.2015).
O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii : feder. zakon ot 04.11.2014 ¹ 348-FZ // Sobranie zakonodatel'stva RF. 2014. ¹ 45. St. 6158.
Irizepova M.Sh., Lomakina T.P. Organizatsiya gosudarstvennogo nalogovogo monitoringa Rossii // Nalogi i nalogooblozhenie. - 2014. - 5. - C. 490 - 500. DOI: 10.7256/1812-8688.2014.5.12198.
E.V. Nadtochiy Gorizontal'nyy monitoring –
novyy instrument vzaimodeystviya
v nalogovoy sfere // Nalogi i nalogooblozhenie. - 2013. - 1. - C. 33 - 40. DOI: 10.7256/1812-8688.2013.01.3.

References (transliteration):
Efremova T.A., Efremova L.I. Informatsionnoe vzaimodeystvie nalogovykh organov s nalogoplatel'shchikami: deystvuyushchaya 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 izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii» (pervoe chtenie) : zaklyuchenie PU Apparata GD FS RF ot 23.06.2014 ¹ 2.2-1/3447 // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus» ; Po proektu Federal'nogo zakona ¹ 529630-6 «O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii» (pervoe chtenie) : reshenie Komiteta po byudzhetu i nalogam ot 27.06.2014 // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus».
O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii : proekt Federal'nogo zakona ¹ 529630-6 (red., podgotovlennaya GD FS RF ko II chteniyu 21.10.2014) // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus».
Nalogovoe pravo. Obshchaya chast' : uchebnik i praktikum dlya akademicheskogo bakalavriata / avt. koll. pod. red. I.I. Kucherova. M. : Yurayt, 2014. S. 504.
O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii : proekt Federal'nogo zakona ¹ 529630-6 (red., prinyataya GD FS RF v I chtenii 01.07.2014) // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus».
Gorelov A.A. Formy i metody, ispol'zuemye nalogovymi organami pri osushchestvlenii meropriyatiy nalogovogo kontrolya // Administrativnoe i munitsipal'noe pravo. 2008. ¹ 8. S. 77.
Chistyakova L. Nalogovyy monitoring – novaya forma nalogovogo kontrolya v RF // Nalogovyy vestnik. 2014. ¹ 12. S. 18.
Vesnitskaya E.G. Znakom'tes': novaya forma nalogovogo kontrolya-nalogovyy monitoring // Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya. 2015. ¹ 2. S. 64.
Genzel' V. Praktika primeneniya gorizontal'nogo monitoringa // Nalogovyy vestnik. 2013. ¹ 6. S. 65.
Il'in A.Yu. Gorizontal'nyy monitoring-novyy metod v sisteme nalogovogo kontrolya // Finansovoe pravo. 2014. ¹ 10. S. 5.
Sattarova N.A. Gorizontal'nyy monitoring kak faktor effektivnosti nalogovogo administrirovaniya // Finansovoe pravo. 2014. ¹ 10. S. 24.
The Cooperative Approach to Tax Compliance-Revenue Working with Large Business. URL: http://www.revenue.ie/en/business/running/large-businesses.html (data obrashcheniya: 27.05.2015).
Federal'naya nalogovaya sluzhba : sayt. URL: www.nalog.ru/html/sites/www.r28.nalog.ru/.../26.12.12.doc (data obrashcheniya: 27.05.2015).
Soglashenie o nekom «gorizontal'nom monitoringe» kak novaya forma nalogovogo kontrolya ... prichem ne predusmotrennaya deystvuyushchim nalogovym zakonodatel'stvom // O nalogakh i o zhizni : personal'nyy blog Arkadiya Bryzgalina. URL: http://www.nalog-briz.ru/2013/01/blog-post_6516.html (data obrashcheniya: 27.05.2015).
Beck Paul J., Lisowsky P. Tax Uncertainty and Voluntary Real-Time Tax Audits. URL: http://aaajournals.org/doi/abs/10.2308/accr-50677 (data obrashcheniya: 27.05.2015).
Dvigayas' v edinom rusle // Rossiyskaya gazeta. 2013. 21 maya. URL: http://www.rg.ru/2013/05/21/pravo.html (data obrashcheniya: 27.05.2015).
Real Time Tax System Initiative : comments of T. Keith Fogg, Director, Villanova Law School Federal Tax Clinic. URL: http://www.irs.gov/pub/irs-utl/t._keith_fogg_aba_tax_section_and_low_income_tax_clinic.pdf (data obrashcheniya: 27.05.2015).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 ¹ 146-FZ.
K proektu Federal'nogo zakona «O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii» : poyasnitel'naya zapiska // Dostup iz spravochnoy pravovoy sistemy «Konsul'tantPlyus».
Enhanced Relationship with the Dutch Tax and Customs Administration. URL: http://www.tradeandtax.com/en/enhanced-relationship/ (data obrashcheniya: 27.05.2015).
O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii : feder. zakon ot 04.11.2014 ¹ 348-FZ // Sobranie zakonodatel'stva RF. 2014. ¹ 45. St. 6158.
Irizepova M.Sh., Lomakina T.P. Organizatsiya gosudarstvennogo nalogovogo monitoringa Rossii // Nalogi i nalogooblozhenie. - 2014. - 5. - C. 490 - 500. DOI: 10.7256/1812-8688.2014.5.12198.
E.V. Nadtochiy Gorizontal'nyy monitoring –
novyy instrument vzaimodeystviya
v nalogovoy sfere // Nalogi i nalogooblozhenie. - 2013. - 1. - C. 33 - 40. DOI: 10.7256/1812-8688.2013.01.3.

Review: 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:
1. Alekseev S.S. Obshchaya teoriya prava. — M., 2009.
2. Gritsenko V.V. Kontseptual'nye problemy razvitiya teorii nalogovogo prava sovremennogo rossiyskogo
gosudarstva: Dis. … d-ra yurid. nauk. — Saratov, 2006.
3. Zhuravleva O.O. Pravovaya priroda nalogovoy deklaratsii // Zhurnal rossiyskogo prava. — 2007. — ¹ 11.
4. Kutafin O.E. Probely, analogiya i defekty v konstitutsionnom prave // Lex Russica: Nauchnye trudy
MGYuA. — 2007. — ¹ 4.
5. Morozova L.A. Teoriya gosudarstva i prava. — M., 2008.
6. Pigolkin A.S. Obnaruzhenie i preodolenie probelov prava // Sov. gosudarstvo i pravo. — 1970. — ¹ 3.
7. Pokrovskiy I.A. Osnovnye problemy grazhdanskogo prava. — M., 2001.
8. Cherdantsev A. Primenenie zakona po analogii // Rossiyskaya yustitsiya. — 1998. — ¹ 6.
9. Erlich E. Freie Rechtsfindung und freie Rechtswissenschaft. — Berlin, 1903.
10. Lehmann P. Allgemeines Verwaltungsrecht. — Munchen-Bruhl, 2000.

References (transliteration):
1. Alekseev S.S. Obshchaya teoriya prava. — M., 2009.
2. Gritsenko V.V. Kontseptual'nye problemy razvitiya teorii nalogovogo prava sovremennogo rossiyskogo
gosudarstva: Dis. … d-ra yurid. nauk. — Saratov, 2006.
3. Zhuravleva O.O. Pravovaya priroda nalogovoy deklaratsii // Zhurnal rossiyskogo prava. — 2007. — ¹ 11.
4. Kutafin O.E. Probely, analogiya i defekty v konstitutsionnom prave // Lex Russica: Nauchnye trudy
MGYuA. — 2007. — ¹ 4.
5. Morozova L.A. Teoriya gosudarstva i prava. — M., 2008.
6. Pigolkin A.S. Obnaruzhenie i preodolenie probelov prava // Sov. gosudarstvo i pravo. — 1970. — ¹ 3.
7. Pokrovskiy I.A. Osnovnye problemy grazhdanskogo prava. — M., 2001.
8. Cherdantsev A. Primenenie zakona po analogii // Rossiyskaya yustitsiya. — 1998. — ¹ 6.
9. Erlich E. Freie Rechtsfindung und freie Rechtswissenschaft. — Berlin, 1903.
10. Lehmann P. Allgemeines Verwaltungsrecht. — Munchen-Bruhl, 2000.

Review: 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:
1. Nalogovyy kodeks RF. Ofitsial'noe izdanie. Chast' 1, chast' 2. — 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.
3. Aliev B.A., Abdilgalimov A.I. Teoreticheskie osnovy nalogooblozheniya. — M., 2004.
4. Bernar I., Kolli Zh.-K. Tolkovyy ekonomicheskiy i finansovyy slovar'. V 2-kh tt. / Per. s fr. — M., 1994.
5. Nalogi. Slovar'-spravochnik. — M., 2000.
6. Nalogi i nalogooblozhenie. — M., 1998.
7. Nalogovaya sistema Rossii. — M., 1999.
8. Selezneva N.N. Nalogi i nalogovaya sistema Rossii. — M., 2000.
9. Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran. — M., 2009.
10. Chernik D.G. Nalogi i nalogooblozhenie. — M., 2000.

References (transliteration):
1. Nalogovyy kodeks RF. Ofitsial'noe izdanie. Chast' 1, chast' 2. — 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.
3. Aliev B.A., Abdilgalimov A.I. Teoreticheskie osnovy nalogooblozheniya. — M., 2004.
4. Bernar I., Kolli Zh.-K. Tolkovyy ekonomicheskiy i finansovyy slovar'. V 2-kh tt. / Per. s fr. — M., 1994.
5. Nalogi. Slovar'-spravochnik. — M., 2000.
6. Nalogi i nalogooblozhenie. — M., 1998.
7. Nalogovaya sistema Rossii. — M., 1999.
8. Selezneva N.N. Nalogi i nalogovaya sistema Rossii. — M., 2000.
9. Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran. — M., 2009.
10. Chernik D.G. Nalogi i nalogooblozhenie. — M., 2000.

Review: 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:
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primere kameral'nykh proverok s ispol'zovaniem norm st. 31 i 88 NK RF) // Nalogoved. — 2002. — ¹ 4.
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1979. — Ser. 11. Pravo. — ¹ 4.
3. Berg O.V. O ponyatii nevozmozhnosti rassmotreniya dela // Arbitrazhnyy i grazhdanskiy protsess. — 2001. — ¹ 2.
4. Bryzgalin A.V. Ob aktual'nykh problemakh nalogovogo prava, Nalogovom kodekse i nalogovom profsoyuze /
Aktual'nye voprosy teorii i praktiki administrativnogo i nalogovogo prava / Prilozhenie k zhurnalu:
Nalogi i finansovoe pravo. — 2002. — ¹ 6 .
5. Gracheva E.Yu. Problemy pravovogo regulirovaniya gosudarstvennogo finansovogo kontrolya. — M., 2000.
6. Guseva T.A. Kak effektivnee provesti nalogovuyu proverku // Finansy. — 2001. — ¹ 2.
7. Gracheva E.Yu., Ivlieva M.F., Sokolova E.D. Finansovoe pravo. — M., 2003.
8. Gvozdev S.V. Pravovye formy kontrol'no-nadzornoy deyatel'nosti nalogovykh organov: Dis. … kand. yurid.
nauk. — M., 2004.
9. Gurov M.V. Zloupotreblenie vlastnymi polnomochiyami pri provedenii nalogovogo kontrolya // Nalogoved. —
2005. — ¹ 3.
10. Dobrokhotova V.B., Lobanov A.V. Nalogovye proverki. — M., 2004.
11. Larina N.V. Zashchita prav nalogoplatel'shchikov pri provedenii nalogovykh proverok // Nalogovye spory:
teoriya i praktika. — 2004. — ¹ 5.
12. Mikhaylova O.R. Metody ogranicheniya usmotreniya nalogovykh organov pri osushchestvlenii nalogovogo kontro-
lya // Gosudarstvo i pravo. — 2005. — ¹ 7.
13. Pepelyaev S.G. Obyazan li nalogoplatel'shchik predstavlyat' pervichnye dokumenty dlya kameral'noy proverki? //
Vash nalogovyy advokat. — 2001. — ¹ 3.
14. Pepelyaev S.G. Nalogoplatel'shchik ne obyazan predstavlyat' pervichnye dokumenty dlya kameral'noy proverki //
Nalogi reformy i praktika. — M., 2005.
15. Sovetskoe finansovoe pravo / Otv. red. E.A. Rovinskiy. — M., 1978.
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godu // Konsul'tant. — 2000. — ¹ 13.
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18. Tsvetkov I.V. Nalogoplatel'shchik v sudebnom protsesse. — M., 2004.
19. Shatalov S.D. Kommentariy k chasti pervoy Nalogovogo kodeksa RF. — M., 2001.
20. Finansovoe pravo / Otv. red. N.I. Khimicheva. — M., 2003.
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2004. — ¹ 3.
23. Yalbulganov A.A. Finansovyy kontrol' kak pravovoy institut: osnovnye etapy razvitiya // Pravovedenie. —
2000. — ¹ 3.

References (transliteration):
1. 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.
2. Bekerskaya D.A. Zashchita prav lichnosti v nalogovykh pravootnosheniyakh // Vestnik Moskovskogo universiteta. —
1979. — Ser. 11. Pravo. — ¹ 4.
3. Berg O.V. O ponyatii nevozmozhnosti rassmotreniya dela // Arbitrazhnyy i grazhdanskiy protsess. — 2001. — ¹ 2.
4. Bryzgalin A.V. Ob aktual'nykh problemakh nalogovogo prava, Nalogovom kodekse i nalogovom profsoyuze /
Aktual'nye voprosy teorii i praktiki administrativnogo i nalogovogo prava / Prilozhenie k zhurnalu:
Nalogi i finansovoe pravo. — 2002. — ¹ 6 .
5. Gracheva E.Yu. Problemy pravovogo regulirovaniya gosudarstvennogo finansovogo kontrolya. — M., 2000.
6. Guseva T.A. Kak effektivnee provesti nalogovuyu proverku // Finansy. — 2001. — ¹ 2.
7. Gracheva E.Yu., Ivlieva M.F., Sokolova E.D. Finansovoe pravo. — M., 2003.
8. Gvozdev S.V. Pravovye formy kontrol'no-nadzornoy deyatel'nosti nalogovykh organov: Dis. … kand. yurid.
nauk. — M., 2004.
9. Gurov M.V. Zloupotreblenie vlastnymi polnomochiyami pri provedenii nalogovogo kontrolya // Nalogoved. —
2005. — ¹ 3.
10. Dobrokhotova V.B., Lobanov A.V. Nalogovye proverki. — M., 2004.
11. Larina N.V. Zashchita prav nalogoplatel'shchikov pri provedenii nalogovykh proverok // Nalogovye spory:
teoriya i praktika. — 2004. — ¹ 5.
12. Mikhaylova O.R. Metody ogranicheniya usmotreniya nalogovykh organov pri osushchestvlenii nalogovogo kontro-
lya // Gosudarstvo i pravo. — 2005. — ¹ 7.
13. Pepelyaev S.G. Obyazan li nalogoplatel'shchik predstavlyat' pervichnye dokumenty dlya kameral'noy proverki? //
Vash nalogovyy advokat. — 2001. — ¹ 3.
14. Pepelyaev S.G. Nalogoplatel'shchik ne obyazan predstavlyat' pervichnye dokumenty dlya kameral'noy proverki //
Nalogi reformy i praktika. — M., 2005.
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16. Ratavnin V.Yu. O privlechenii k otvetstvennosti: za nalogovye pravonarusheniya, sovershennye v tekushchem
godu // Konsul'tant. — 2000. — ¹ 13.
17. Savchenko Yu. O vozmozhnostyakh obzhalovaniya akta nalogovoy proverki // Khozyaystvo i pravo. — 2002. –¹ 8.
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Review: 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

Contact information: Ivachev Oleg Vladimirovich, ivachov1982@mail.ru

References:
1. Bel'skiy K.S. O funktsiyakh ispolnitel'noy vlasti // Gosudarstvo i pravo. — 1997. — ¹ 3.
2. Baglay M.V. Konstitutsionnoe pravo Rossiyskoy Federatsii. — M., 1999.
3. Zhil'skiy N.N. Pravovye i organizatsionnye osnovy vzaimodeystviya organov vnutrennikh del s vnutren-
nimi voyskami v okhrane obshchestvennogo poryadka: Dis. … kand. yurid. nauk. — SPb., 1995.
4. Ipakyan A.P., Gevorkyan K.S. Vzaimodeystvie kak upravlencheskaya kategoriya. // Aktual'nye problemy so-
vershenstvovaniya deyatel'nosti shtabnykh podrazdeleniy organov vnutrennikh del. — M., 1998.
5. Korenev A.P. Administrativnoe pravo Rossii — M., 2000.
6. Ksenofontov M.O. Administrativnaya yurisdiktsiya v nalogovoy sfere: Dis… kand. yurid nauk. — M., 2005.
7. Lazarev B.M. Kompetentsiya organov upravleniya. — M., 1972.
8. Mitskevich A.V. Sub'ekty sovetskogo prava. — M., 1960.
9. Ovsyanko D.M. Administrativnoe pravo. — M., 1995.
10. Tsabriya D.D. O ponyatii i klassifikatsii funktsiy upravleniya // Problemy gosudarstva i prava. — M.,
1975.
11. Piliya D.E. Pravovoy status organov ispolnitel'noy vlasti Respubliki Abkhaziya: Avtoref dis. … kand
yurid nauk. — M., 2010.
12. Umanskiy L.I. Metody eksperimental'nogo issledovaniya sotsial'noy psikhologii. — M., 1977.

References (transliteration):
1. Bel'skiy K.S. O funktsiyakh ispolnitel'noy vlasti // Gosudarstvo i pravo. — 1997. — ¹ 3.
2. Baglay M.V. Konstitutsionnoe pravo Rossiyskoy Federatsii. — M., 1999.
3. Zhil'skiy N.N. Pravovye i organizatsionnye osnovy vzaimodeystviya organov vnutrennikh del s vnutren-
nimi voyskami v okhrane obshchestvennogo poryadka: Dis. … kand. yurid. nauk. — SPb., 1995.
4. Ipakyan A.P., Gevorkyan K.S. Vzaimodeystvie kak upravlencheskaya kategoriya. // Aktual'nye problemy so-
vershenstvovaniya deyatel'nosti shtabnykh podrazdeleniy organov vnutrennikh del. — M., 1998.
5. Korenev A.P. Administrativnoe pravo Rossii — M., 2000.
6. Ksenofontov M.O. Administrativnaya yurisdiktsiya v nalogovoy sfere: Dis… kand. yurid nauk. — M., 2005.
7. Lazarev B.M. Kompetentsiya organov upravleniya. — M., 1972.
8. Mitskevich A.V. Sub'ekty sovetskogo prava. — M., 1960.
9. Ovsyanko D.M. Administrativnoe pravo. — M., 1995.
10. Tsabriya D.D. O ponyatii i klassifikatsii funktsiy upravleniya // Problemy gosudarstva i prava. — M.,
1975.
11. Piliya D.E. Pravovoy status organov ispolnitel'noy vlasti Respubliki Abkhaziya: Avtoref dis. … kand
yurid nauk. — M., 2010.
12. Umanskiy L.I. Metody eksperimental'nogo issledovaniya sotsial'noy psikhologii. — M., 1977.

Review: 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

Contact information: Ivachev Oleg Vladimirovich, ivachov1982@mail.ru

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.

References (transliteration):
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.