TAX CONTROL IN FOREIGN COUNTRIES AND IN THE RUSSIAN FEDERATION: COMPARISON AND WAYS OF IMPROVEMENT
The article is devoted to the peculiarities of tax control in foreign countries. Attention is drawn to significant differences in the penalties for violations of tax legislation in Russia and foreign countries, and differences in the liability incurred for taxpayers who violate tax legislation in different countries are also established. An analysis of the functioning of tax control in the Russian Federation is carried out, weaknesses are identified and it is found that it can be used from foreign experience.