Classification of tax control

Abstract

The necessity of the classification of tax control is considered, a review of existing classifications is carried outand thesystematic approach to the classification of tax control is defined. By the quantitative composition of tax control the individual and collective tax control can be identified. It is appropriate to classify the tax control depending on subject and object of control because it manifests itself differently in them. Author suggests to involve the use of various methods of tax control by its subject including the need to highlight the record tax revenues, checking the legality of the use of tax incentives, the use of indirect methods of tax control (inspections of manufacturing, warehouse, commercial and other premises used for obtaining income or related with the obtaining of other objects of taxation) and others