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Operational Investigative and Tax Control as a Way of Providing for Discharge of Tax Obligations



A.V. Shakhmatov
V.V. Firsov
a-shahmatov@yandex.ru
Vitaliy-Viktorovich@list.ru
Professor, the Department of Operational and Investigative Activities in Internal Affairs Bodies, Saint-Petersburg University of Ministry of Internal Affairs of the Russian Federation, Doctor of Law, Professor, Honoured Officer of the Internal Affairs Bodies of the Russian Federation
Associate Professor, the Department of State Law Disciplines, Saint-Petersburg Law Institute (branch), the University of Procurator's Office of the Russian Federation, PhD in Law, Associate Professor
St. Petersburg
St. Petersburg

Keywords:

  • operations officers of Economic Security and Anti-Corruption Departments of the Ministry of Internal Affairs of the Russian Federation
  • tax officers of the Federal Tax Service of the Russian Federation
  • forms of operational-search and tax control
  • ways of ensuring the fulfillment of tax obligations
  • control over taxpayers – natural persons
  • tax policy of the state
  • respect for the rights and freedoms of citizens
  • protection of the rights of citizens by legal means
  • The article focuses on the forms of operational investigative and tax control along with methods of ensuring the fulfillment of tax obligations, which require particular attention from the entire legal community. Providing for discharge of tax obligation is an important area of government policy in every state that respects the rights and freedoms of citizens and protects these rights by legal means.

    188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5