CURRENT PRIORITIES OF DEVELOPMENT OF THE STATE CONTROL OF TAX DELINQUENCIES

Article is devoted to the substantiation of the basic directions of improvement of the government control of the tax delinquencies. The analysis of the measures implemented by the state in order to modernize the tax control within the frame of the program of the tax system development as a whole has been conducted. Special attention has been given to the priority directions of the work of the Federal tax service of Russia for achieving the task of providing the budget with the tax revenues. The author has proposed the classification of basic measures for development of tax control as per revealed main directions; the systematic interaction and interrelation of these measures as the elements of such system has been reviewed.

tax control, tax delinquency, taxation policy, tax authorities, corruption, taxation system, tax, fiscal function, tax exemption, tax legislation