NEW APPROACHES TO MONITORING THE EXECUTION OF THE OBLIGATION TO PAY TAXES AND FEES

Abstract

In the article are considered new approaches to tax maintenance of payment of taxes and fees focused on the current control, and not on desktop and on-site tax inspections. The author gives an example of those taxes and fees that have already been touched, these changes. The necessity of increasing the size of budget financing, on which social security of the population, national security, the level of the country’s economy and other important processes depend. There is conducted the analysis of some innovations on current control, the activity of taxpayers. The article discusses information exchange systems between the Federal Tax Service and the Bank of Russia, as well as the transfer of financial and tax data through telecommunications channels.