Kormilitsyn, A.S. Forms and methods of tax control

Abstract: It seems that while the discussion on forms and methods of control, including financial and tax control, lasts since the Soviet time, it remains topical and the new Tax Code and Budget Code of the Russian Federation, which provided for tax and financial control in more detail, failed to put the stop to the discussion on correlation between forms and methods of these types of control. This article includes author’s opinion on this issue.