CONSIDERATION OF MAXIMIZING EFFICIENCY OF TAX CONTROL OVER THE ACTIVITIES OF FOREIGN LEGAL ENTITIES IN THE RUSSIAN FEDERATION

The authors analyzed the forms and methods of tax control over the activities of foreign companies in Russia. The authors justified proposals for introduction of additional tax control measures and development of the unified registers of tax accounting income and expenses of foreign companies in Russia. The necessity of improvement of the legal provisions of the tax legislation regarding the tax control over the subdivisions of foreign organizations is justified. It is proposed to implement changes in the organizational structure of the Russian Federal Tax Service through establishing additional functional division – the department of international tax cooperation.

tax control, forms of tax control, foreign legal entities, tax checking, statement on tax accounting, registers of tax accounting, income tax of companies, business activity, international tax cooperation.

Filippova A. V., Dyuzhov A. V., Fedorova I. A. Consideration of maximizing effi ciency of tax control over the activities of foreign legal entities in the Russian Federation // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. No. 2 (35). P. 211–215.