Review: Today's academic and legal literature often uses the terms 'competence' and 'powers' as synonymous. This approach is appiled in the sphere of budget law, too. However, adequacy of legal instruments used by budget law requires specific and detailed characteristics of such terms as 'budget competence' and 'budget powers' which is the subject of the present research article. The author of the article analyzes the terms 'budget competence' and 'budget powers' from the point of view of budget law development and defines the main milestones therein. The methodological basis of the research involves analysis of the aforesaid concepts in budget law for the purpose of their in-depth study. The author of the article analyze general and specific characteristics of these terms and derivative legal concepts and stages of the legal use of these terms; and causes of amendments and changes in budget law as well as associated problems and contradictions. The author demonstrates how the above mentioned terms originated and what technical legal, socio-economic and institutional factors created the grounds for their appearance. 

Keywords: income powers (authorities), differentiation of powers, powers, authorities, competency, expenditure powers (authorities), state debt, budget policy, budget law, budget, national (internal) debt

References:
Federal'nyy zakon ot 27.05.2014 N 136-FZ "O vnesenii izmeneniy v stat'yu 26.3 Federal'nogo zakona "Ob obshchikh printsipakh organizatsii zakonodatel'nykh (predstavitel'nykh) i ispolnitel'nykh organov gosudarstvennoy vlasti sub'ektov Rossiyskoy Federatsii" i Federal'nyy zakon "Ob obshchikh printsipakh organizatsii mestnogo samoupravleniya v Rossiyskoy Federatsii" // "Rossiyskaya gazeta", N 121, 30.05.2014.
"Sobranie zakonodatel'stva RF", 06.10.2003, N 40, st. 3822.
"Rossiyskaya gazeta", N 91, 28.04.2007.
Boltinova O.V. Byudzhetnyy protsess v Rossiyskoy Federatsii: teoreticheskie osnovy i problemy razvitiya. Avtoreferat doktorskoy dissertatsii. M., 2008. C. 43.
Babaytsev A.A. Byudzhetnaya politika v sfere raskhodnykh polnomochiy sub'ekta Rossiyskoy Federatsii i munitsipal'nogo obrazovaniya: Avtoref… kand. ekon. nauk. Volgograd. 2004. C. 22.
Postanovlenie Pravitel'stva RF ot 15.08.2001 N 584 "O Programme razvitiya byudzhetnogo federalizma v Rossiyskoy Federatsii na period do 2005 goda" // "Sobranie zakonodatel'stva RF", 20.08.2001, N 34, st. 3503.
Chekryzhov A.V. O polnomochiyakh gosudarstvennykh organov i organov mestnogo samoupravleniya v oblasti sotsial'noy zashchity naseleniya // Zakon i pravo. 2007. № 10. S. 62.
"Sobranie zakonodatel'stva RF", 18.10.1999, N 42, st. 5005.
Ozhegov S.I., Shvedova N.Yu. Tolkovyy slovar' russkogo yazyka. Rossiyskaya akademiya nauk. Institut russkogo yazyka im. V.V. Vinogradova. 4-e izd. dop. M.: Azbukovnik, 1999. C. 939.
Gracheva E.Yu. Aktual'nye problemy finansovogo prava. M.: Izd-vo «Norma», 2016. S. 208.
Zhdanchikov P.A. Regional'nye problemy sotsial'noy politiki // Finansovaya analitika: problemy i resheniya. 2016. № 22. C. 16-17.
"Sobranie zakonodatel'stva RF", 03.08.1998, N 31, st. 3823.
Kharitonov I.K. Konstitutsionno-pravovye osnovy razgranicheniya polnomochiy mezhdu Rossiyskoy Federatsiey i ee sub'ektami v byudzhetnoy sfere: voprosy teorii i praktiki. Rostov-na-Donu, 2013. S. 28.
Federal'nyy zakon ot 20.08.2004 g. №120-FZ «O vnesenii izmeneniy v Byudzhetnyy kodeks Rossiyskoy Federatsii v chasti regulirovaniya mezhbyudzhetnykh otnosheniy» // "Sobranie zakonodatel'stva RF", 23.08.2004, N 34, st. 3535.

References (transliteration):
Federal'nyy zakon ot 27.05.2014 N 136-FZ "O vnesenii izmeneniy v stat'yu 26.3 Federal'nogo zakona "Ob obshchikh printsipakh organizatsii zakonodatel'nykh (predstavitel'nykh) i ispolnitel'nykh organov gosudarstvennoy vlasti sub'ektov Rossiyskoy Federatsii" i Federal'nyy zakon "Ob obshchikh printsipakh organizatsii mestnogo samoupravleniya v Rossiyskoy Federatsii" // "Rossiyskaya gazeta", N 121, 30.05.2014.
"Sobranie zakonodatel'stva RF", 06.10.2003, N 40, st. 3822.
"Rossiyskaya gazeta", N 91, 28.04.2007.
Boltinova O.V. Byudzhetnyy protsess v Rossiyskoy Federatsii: teoreticheskie osnovy i problemy razvitiya. Avtoreferat doktorskoy dissertatsii. M., 2008. C. 43.
Babaytsev A.A. Byudzhetnaya politika v sfere raskhodnykh polnomochiy sub'ekta Rossiyskoy Federatsii i munitsipal'nogo obrazovaniya: Avtoref… kand. ekon. nauk. Volgograd. 2004. C. 22.
Postanovlenie Pravitel'stva RF ot 15.08.2001 N 584 "O Programme razvitiya byudzhetnogo federalizma v Rossiyskoy Federatsii na period do 2005 goda" // "Sobranie zakonodatel'stva RF", 20.08.2001, N 34, st. 3503.
Chekryzhov A.V. O polnomochiyakh gosudarstvennykh organov i organov mestnogo samoupravleniya v oblasti sotsial'noy zashchity naseleniya // Zakon i pravo. 2007. № 10. S. 62.
"Sobranie zakonodatel'stva RF", 18.10.1999, N 42, st. 5005.
Ozhegov S.I., Shvedova N.Yu. Tolkovyy slovar' russkogo yazyka. Rossiyskaya akademiya nauk. Institut russkogo yazyka im. V.V. Vinogradova. 4-e izd. dop. M.: Azbukovnik, 1999. C. 939.
Gracheva E.Yu. Aktual'nye problemy finansovogo prava. M.: Izd-vo «Norma», 2016. S. 208.
Zhdanchikov P.A. Regional'nye problemy sotsial'noy politiki // Finansovaya analitika: problemy i resheniya. 2016. № 22. C. 16-17.
"Sobranie zakonodatel'stva RF", 03.08.1998, N 31, st. 3823.
Kharitonov I.K. Konstitutsionno-pravovye osnovy razgranicheniya polnomochiy mezhdu Rossiyskoy Federatsiey i ee sub'ektami v byudzhetnoy sfere: voprosy teorii i praktiki. Rostov-na-Donu, 2013. S. 28.
Federal'nyy zakon ot 20.08.2004 g. №120-FZ «O vnesenii izmeneniy v Byudzhetnyy kodeks Rossiyskoy Federatsii v chasti regulirovaniya mezhbyudzhetnykh otnosheniy» // "Sobranie zakonodatel'stva RF", 23.08.2004, N 34, st. 3535.

Review: The subject of the present research is the concept of tax administration. Taxpayers are the main subjects that form the budget revenues. This circumstance requires a more detailed regulation of the interaction between taxpayers and state authorities. Meanwhile, the effective legal regulation does not provide a clear concept of tax administration. Science does not give us a clear definition of tax administration either. However, one of the conditions of effective functioning of the tax system is the qualitative tax administration which purpose is to create the optimal conditions for running business and fulfilment of tax obligations. The methodological basis of the research is the analysis of the definitions of tax administration in order to study all aspects thereof. The novelty of the research is caused by the fact that based on the analysis of different definitions of tax administration offered by scientists including economists, the author of the article offers his own vision of the aforesaid term which is the part of administrative activity in the tax sphere.   

Keywords: public authorities, state administration, tax sphere, public authorities, control, public administration, tax authorities, state activity, taxpayer, tax administration

References:
Maslov K.V. Defekty pravovogo regulirovaniya operatsiy s informatsiey kak prepyatstvie v razvitii nalogovogo administrirovaniya // Finansovoe pravo. 2011. N 8. S. 17-20.
Lapina M.A. Administrativnoe pravo Rossiyskoy Federatsii: elektronnyy uchebnik-M.:Konsul'tantPlyus, 2009, 420 s.
Kuklina T.V. Teoreticheskie osnovy i klassifikatsiya nalogovogo administrirovaniya // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika. 2013. №4 (24). S. 45.
Goncharenko L.I. K voprosu o ponyatiynom apparate nalogovogo administrirovaniya // Nalogi i nalogooblozhenie. 2010. N 2. S. 17.
Gogolev A.M. Sovremennoe sostoyanie i problemy razvitiya nalogovogo administrirovaniya. // Publichnoe i chastnoe pravo. 3, 2014. S. 211-216.
Voronov A.M., Gogolev A.M. Gosudarstvennoe administrirovanie v oblasti nalogov i sborov: pravovoy aspekt. // Vestnik finansovogo universiteta. 2 (74), 2013. S. 65-73.
Volkov A.M. Publichnaya administratsiya i publichnoe administrirovanie: sootnoshenie ponyatiy // Administrativnoe pravo i protsess. 2012. N 12. S. 14-19.
Bakhrakh D.N., Rossinskiy B.V., Starilov Yu.N. Administrativnoe pravo. M.: Norma, 2004. S. 30. Atamanchuk E.V. Teoriya gosudarstvennogo upravleniya. M.: Izdatel'stvo «Omega-L», 2010. S. 40.
Atamanchuk G.V. Teoriya gosudarstvennogo upravleniya. Kurs lektsiy. M., 1997. S. 25.
Abramchik L.Ya. Nalogovoe administrirovanie v sisteme finansovogo kontrolya // Finansovoe pravo. 2005. № 6. S. 43.
Byudzhetnoe poslanie Prezidenta RF Federal'nomu sobraniyu ot 23.06.2008 «O byudzhetnoy politike v 2009-2011 godakh» // Sotsial'nyy mir. 07-13.07.2008. N 26.
Prikaz FNS Rossii ot 30 maya 2007 g. № MM-3-06/333@ «Ob utverzhdenii Kontseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok» // Informatsionnaya sistema Konsul'tant Plyus.
Osnovnye napravleniya deyatel'nosti Pravitel'stva RF na period do 2012 g.: utverzhdeny rasporyazheniem Pravitel'stva RF ot 17 noyabrya 2008 g. N 1663-r // SZ RF. 2008. N 48. St. 5639.
Peronko I.A., Krasnitskiy V.A. «Nalogovoe administrirovanie» // http://www.nalvest.ru/nv-articles/detail.php?ID=24391 (data obrashcheniya – 10.03.16)
Khamzina R.R. Nalogovyy protsess v sisteme nalogovogo administrirovaniya // Finansovoe pravo. 2009. № 6. S. 65.

References (transliteration):
Maslov K.V. Defekty pravovogo regulirovaniya operatsiy s informatsiey kak prepyatstvie v razvitii nalogovogo administrirovaniya // Finansovoe pravo. 2011. N 8. S. 17-20.
Lapina M.A. Administrativnoe pravo Rossiyskoy Federatsii: elektronnyy uchebnik-M.:Konsul'tantPlyus, 2009, 420 s.
Kuklina T.V. Teoreticheskie osnovy i klassifikatsiya nalogovogo administrirovaniya // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika. 2013. №4 (24). S. 45.
Goncharenko L.I. K voprosu o ponyatiynom apparate nalogovogo administrirovaniya // Nalogi i nalogooblozhenie. 2010. N 2. S. 17.
Gogolev A.M. Sovremennoe sostoyanie i problemy razvitiya nalogovogo administrirovaniya. // Publichnoe i chastnoe pravo. 3, 2014. S. 211-216.
Voronov A.M., Gogolev A.M. Gosudarstvennoe administrirovanie v oblasti nalogov i sborov: pravovoy aspekt. // Vestnik finansovogo universiteta. 2 (74), 2013. S. 65-73.
Volkov A.M. Publichnaya administratsiya i publichnoe administrirovanie: sootnoshenie ponyatiy // Administrativnoe pravo i protsess. 2012. N 12. S. 14-19.
Bakhrakh D.N., Rossinskiy B.V., Starilov Yu.N. Administrativnoe pravo. M.: Norma, 2004. S. 30. Atamanchuk E.V. Teoriya gosudarstvennogo upravleniya. M.: Izdatel'stvo «Omega-L», 2010. S. 40.
Atamanchuk G.V. Teoriya gosudarstvennogo upravleniya. Kurs lektsiy. M., 1997. S. 25.
Abramchik L.Ya. Nalogovoe administrirovanie v sisteme finansovogo kontrolya // Finansovoe pravo. 2005. № 6. S. 43.
Byudzhetnoe poslanie Prezidenta RF Federal'nomu sobraniyu ot 23.06.2008 «O byudzhetnoy politike v 2009-2011 godakh» // Sotsial'nyy mir. 07-13.07.2008. N 26.
Prikaz FNS Rossii ot 30 maya 2007 g. № MM-3-06/333@ «Ob utverzhdenii Kontseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok» // Informatsionnaya sistema Konsul'tant Plyus.
Osnovnye napravleniya deyatel'nosti Pravitel'stva RF na period do 2012 g.: utverzhdeny rasporyazheniem Pravitel'stva RF ot 17 noyabrya 2008 g. N 1663-r // SZ RF. 2008. N 48. St. 5639.
Peronko I.A., Krasnitskiy V.A. «Nalogovoe administrirovanie» // http://www.nalvest.ru/nv-articles/detail.php?ID=24391 (data obrashcheniya – 10.03.16)
Khamzina R.R. Nalogovyy protsess v sisteme nalogovogo administrirovaniya // Finansovoe pravo. 2009. № 6. S. 65.

Review: The subject of the present research is the economic and legal relations arising between tax agencies and law enforcement agencies in the process of conducting tax audits in the Rostov Region. The research touches upon practical aspects of interaction between tax agencies and investigating and law enforcement agencies during in-office and field tax audits. The authors describe the actual problems of such interaction as well as contradictions and negative consequences for pumping up the budget. Thus, one of the main issues of interaction between territorial tax agencies, investigating departments of the Investigative Commitee of Russia and agencies of the Ministry of Internal Affairs for the Rostov Region in the process of conducting in-office taxc audits including those to define the reasonability of VAT refund is the faults and gaps in the legal regulation of such relations. In their research the authors have used research methods such as comparison, generalization, grouping and classification as well as the comparative law method and empirical method. The authors note that there is no legally fixed set of methods to be applied by each supervisory agency during joint tax audits. The current legislation does not regulate all interacting processes betwen tax and law enforcement agencies during such audits, either. The authors of the present research also make particular suggestions on how to improve the adequate achivement of set goals and targets in the sphere fo joint actions of force structures to conduct control over taxpayers' activity. 

Keywords: investigating authorities, tax return, arbitration disputes, tax law, law enforcement agencies, joint inspection, field inspection, in-office audits, VAT, taxes

References:
Nikiforov A.V. Polnomochiya nalogovykh organov pri primenenii otvetstvennosti za nalogovye prestupleniya // Administrativnoe i munitsipal'noe pravo. 2013. № 11. C. 1051 - 1057. DOI: 10.7256/1999-2807.2013.11.9912.
Gurin A.A. Problemy i perspektivy vzaimodeystviya prokuratury s pravookhranitel'nymi organami i sub'ektami predprinimatel'stva po voprosam ispolneniya zakonov organami upravleniya v sfere predprinimatel'skoy deyatel'nosti // Pravo i politika. 2011. № 12. C. 1998 - 2003.
Nadtochiy E.V. Vnedrenie organami FNS Rossii kontseptsii otkrytosti federal'nykh organov ispolnitel'noy vlasti // Nalogi i nalogooblozhenie. 2015. № 1. C. 39 - 43. DOI: 10.7256/1812-8688.2015.1.12427.
Kondrashova N.A. Vliyanie primeneniya mekhanizma nalogovoy konsolidatsii na platezhi v rossiyskiy byudzhet // Nalogi i nalogooblozhenie. 2014. № 10. C. 880 - 888. DOI: 10.7256/1812-8688.2014.10.13472.
Aguzarova L.A. Nalog na dobavlennuyu stoimost': problemy i perspektivy vozmeshcheniya iz byudzheta // Nalogi i nalogooblozhenie. 2014. № 5. C. 509 - 515. DOI: 10.7256/1812-8688.2014.5.12021.
Orobinskaya I.V. Transformatsiya mekhanizma nalogooblozheniya agropromyshlennogo kompleksa / I.V. Orobinskaya. Voronezh: izdatel'stvo «ISTOKI», 2015. 288 c.
Panskov V.G. Nalogi i nalogooblozhenie: teoriya i praktika. V 2 t. T. 1 : uchebnik i praktikum dlya akademicheskogo bakalavriata / V.G. Panskov. 5-e izd., pererab. i dop. M. : Izdatel'stvo Yurayt, 2016. 336 s.
Orobinskaya I.V. Teoretiko-metodicheskoe obespechenie prioritetnykh napravleniy kontrolya za ispolneniem nalogovoy obyazannosti sel'skokhozyaystvennymi tovaroproizvoditelyami / I.V. Orobinskaya, I.V. Gashenko // Nalogi i nalogooblozhenie. 2015. № 1. S. 52-64.
Orobinskaya I.V. Otsenka vliyaniya nalogovoy sistemy na ekonomku Rossii / I.V. Orobinskaya A.G. Kaz'min // Nalogi i nalogooblozhenie. 2015. № 3. S. 207-223.
Orobinskaya I.V. Optimizatsii nalogooblozheniya v integrirovannykh formirovaniyakh APK posredstvom sovershenstvovaniya mekhanizma uplaty NDS za schet avansovykh platezhey / I.V. Orobinskaya, A.G. Kaz'min // Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta. Voronezh: FGBOU VPO Voronezhskiy GAU. 2013. № 3(38). S. 218-222.
Ordynskaya E.V. Organizatsiya i metodika provedeniya nalogovykh proverok: uchebnik i praktikum dlya SPO / E.V. Ordynskaya ; pod red. L. S. Kirinoy. M.: Izdatel'stvo Yurayt, 2015. 406 s.
Makar'eva V.I. Kak pravil'no podgotovit'sya k nalogovoy proverke / V.I. Makar'eva. M.: Nalogovyy vestnik, 2016. 352 c.
Akchurina E.V. Nalogovaya proverka i ee posledstviya / E.V. Akchurina. M.: Ekzamen, 2015. 144 c.
Vse pozitsii Vysshego Arbitrazhnogo Suda RF ob ischislenii NDS. Ob'ekt, nalogovaya baza, l'goty, stavki i vychety. M.: Timotiz Pablishing Rasha, 2015. 512 c.

References (transliteration):
Nikiforov A.V. Polnomochiya nalogovykh organov pri primenenii otvetstvennosti za nalogovye prestupleniya // Administrativnoe i munitsipal'noe pravo. 2013. № 11. C. 1051 - 1057. DOI: 10.7256/1999-2807.2013.11.9912.
Gurin A.A. Problemy i perspektivy vzaimodeystviya prokuratury s pravookhranitel'nymi organami i sub'ektami predprinimatel'stva po voprosam ispolneniya zakonov organami upravleniya v sfere predprinimatel'skoy deyatel'nosti // Pravo i politika. 2011. № 12. C. 1998 - 2003.
Nadtochiy E.V. Vnedrenie organami FNS Rossii kontseptsii otkrytosti federal'nykh organov ispolnitel'noy vlasti // Nalogi i nalogooblozhenie. 2015. № 1. C. 39 - 43. DOI: 10.7256/1812-8688.2015.1.12427.
Kondrashova N.A. Vliyanie primeneniya mekhanizma nalogovoy konsolidatsii na platezhi v rossiyskiy byudzhet // Nalogi i nalogooblozhenie. 2014. № 10. C. 880 - 888. DOI: 10.7256/1812-8688.2014.10.13472.
Aguzarova L.A. Nalog na dobavlennuyu stoimost': problemy i perspektivy vozmeshcheniya iz byudzheta // Nalogi i nalogooblozhenie. 2014. № 5. C. 509 - 515. DOI: 10.7256/1812-8688.2014.5.12021.
Orobinskaya I.V. Transformatsiya mekhanizma nalogooblozheniya agropromyshlennogo kompleksa / I.V. Orobinskaya. Voronezh: izdatel'stvo «ISTOKI», 2015. 288 c.
Panskov V.G. Nalogi i nalogooblozhenie: teoriya i praktika. V 2 t. T. 1 : uchebnik i praktikum dlya akademicheskogo bakalavriata / V.G. Panskov. 5-e izd., pererab. i dop. M. : Izdatel'stvo Yurayt, 2016. 336 s.
Orobinskaya I.V. Teoretiko-metodicheskoe obespechenie prioritetnykh napravleniy kontrolya za ispolneniem nalogovoy obyazannosti sel'skokhozyaystvennymi tovaroproizvoditelyami / I.V. Orobinskaya, I.V. Gashenko // Nalogi i nalogooblozhenie. 2015. № 1. S. 52-64.
Orobinskaya I.V. Otsenka vliyaniya nalogovoy sistemy na ekonomku Rossii / I.V. Orobinskaya A.G. Kaz'min // Nalogi i nalogooblozhenie. 2015. № 3. S. 207-223.
Orobinskaya I.V. Optimizatsii nalogooblozheniya v integrirovannykh formirovaniyakh APK posredstvom sovershenstvovaniya mekhanizma uplaty NDS za schet avansovykh platezhey / I.V. Orobinskaya, A.G. Kaz'min // Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta. Voronezh: FGBOU VPO Voronezhskiy GAU. 2013. № 3(38). S. 218-222.
Ordynskaya E.V. Organizatsiya i metodika provedeniya nalogovykh proverok: uchebnik i praktikum dlya SPO / E.V. Ordynskaya ; pod red. L. S. Kirinoy. M.: Izdatel'stvo Yurayt, 2015. 406 s.
Makar'eva V.I. Kak pravil'no podgotovit'sya k nalogovoy proverke / V.I. Makar'eva. M.: Nalogovyy vestnik, 2016. 352 c.
Akchurina E.V. Nalogovaya proverka i ee posledstviya / E.V. Akchurina. M.: Ekzamen, 2015. 144 c.
Vse pozitsii Vysshego Arbitrazhnogo Suda RF ob ischislenii NDS. Ob'ekt, nalogovaya baza, l'goty, stavki i vychety. M.: Timotiz Pablishing Rasha, 2015. 512 c.