Tax and Customs Monitoring: Comparative Legal Analysis
https://doi.org/10.26794/1999-849X2023-16-6-150-157
Abstract
The subject of the study is the legal regulation of tax and customs monitoring. The purpose of the work is to improve the efficiency and quality of tax and customs control to ensure the prevention of violations of legislation and to promote the lawful behavior of non — governmental entities in the public field. The article highlights the features of both types of monitoring, substantiates the specifics of their legal regulation in terms of increasing the effectiveness of state functions in the field of tax and customs regulation. The definition of monitoring is given and differences in the nature of its regulation are established: in tax legislation monitoring is fixed as a form of control, while in relation to customs monitoring its place in the customs control system is not defined. The signs of self-regulation or joint regulation of the control and supervisory interaction of the state in the form of a tax authority and a non-governmental entity (taxpayer) are highlighted. To achieve the objectives of this study, methods of system analysis, synthesis, classification, comparative legal and formal legal methods were used. Based on the analysis of the legal regulation of tax and customs monitoring, conclusions are drawn about their general principles and regulatory trends.
About the Author
S. A. Agamagomedova
Institute of State and Law of the Russian Academy of Sciences
Russian Federation
Russian Federation
Saniyat A. Agamagomedova — Cand. Sci. (Law.), Assoc. Prof., Cand. Sci. (Soc.), Senior Researcher of the Sector of Administrative Law and Administrative Process
Moscow
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Review
For citations:
Agamagomedova S.A. Tax and Customs Monitoring: Comparative Legal Analysis. Economics, taxes & law. 2023;16(6):150-157. (In Russ.) https://doi.org/10.26794/1999-849X2023-16-6-150-157
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