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Mukhamadeeva G.A. Agreement as a form of tax monitoring

Published in journal "Administrative and municipal law", 2015-12 in rubric "Tax administration", pages 1292-1297.

Resume: 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

DOI: 10.7256/1999-2807.2015.12.16995

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