|PDF:||Author(s):||Khrapova E. A.,|
|Number of journal:||2(23)||Date:||May 2013|
The article deals with the interaction of the Ministry of Internal Affairs and the Federal Tax Service of the Russian F e deration. The necessity of such interaction is reasoned by the common goals related to providing legality of economic activity, prevention, detection and disclosure of tax crime s and violations. In order to enhance efficiency of interaction of the tax authorities and the law-enforcement ones the author proposes adoption of the joint efficient regulatory legal enactments related to the issues under their jurisdiction. Besides, the author proposes to authorize the Ministry of Internal Affairs of the Russian Federation with the functions that were previously fulfilled by the Federal Service of Tax Police.
tax authorities, internal affairs bodies, tax control, economic security, operational investigations, taxpayers, tax inspections, tax schemes, tax crimes, measures of control, tax system, data exchange, tax base, interdepartmental contacts, fly-by-night company