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Shikunova, O. G. Improvement of Tax Administration in the Framework of Anti-Corruption Measures

Published in journal "Administrative and municipal law", 2010-2 , pages 79-81.

Resume: At the present time the President of the Russian Federation establishes the integrated system of anti-corruption measures including improvement of anti-corruption policy in the sphere of economics (see the Federal Law n 293 On Changes in Legal Acts of the Russian Federation in the Part of Exclusion of Other than Procedural Rights of Internal Affairs Authorities of the Russian Federation Regarding Inspecting Businesses and Tax Inspections and the Federal Law N 294 On Protection of Rights of Entities and Individual Entrepreneurs when Carrying Out State Control (Supervision) of Small and Middle Businesses). As an example, on September 1, 2009 the Ministry of Justice registered the Order prepared both by the Ministry of Internal Affairs of Russia and Federal Tax Service of Russia (see the Order N 495/�-7-2-347 On Approval of Coordination Procedure between Internal Affairs Bodies and Tax Authorities with the Purpose to Prevent, Define and Eliminate Tax Crimes and Violations from June 30, 2009).

Keywords: tax administration, anti-corruption, administrative restrictions in business activity, monitoring and supervisory function of internal affairs bodies, subjects of small and middle business, interaction between internal affairs bodies and tax authorities,

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