On the declaration of expenditures

The article has provided the retrospective analysis of the issue of arrangement of the control for compliance of the expenses of the state officials and of the other persons to their revenues. The analysis has revealed the disadvantages of Russian regulatory-legal enactments and the newly introduced law. Besides, the comparative analysis of the results of application of the legislation in the world, as well as in the domestic practice has been performed. Such comprehensive analysis allows the author making some recommendations for improvement of the control mechanism of the compliance of expenses of the state officials and the other persons to their revenues.

declaration of expenditure, accounting and control of income and expenses, objects of control, tax legislation, officials, individuals, state service