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Prospects of Integration of Operational Control in the System of Fiscal Control

Elena Yu. Mitusova – Senior State Tax Inspector (Interregional Inspectorate of the Federal Tax Service of Russia No. 9) (Moscow, Russia). Е-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Today, Russia pays notable attention to the issues of improving the tax system in general and tax control in particular, applies the best practices of foreign countries, analyzes global trends in the field of taxation. Reducing the role of subsequent exit control against the background of increasing the effectiveness of current and preliminary control, as well as strengthening its analytical component with the help of the latest software solutions will lead to minimizing the costs of tax control and maximizing its effectiveness.

Key words: tax control, operational control, tax revenues, tax monitoring, interdepartmental interaction.

JEL-codes: H20, H29, H30.