Abstract:

One of the mechanisms to achieve growth in budget revenues is tax administration, the most important element of which is tax control. Tax control is one of the main elements of the financial organization of the government. Small enterprises are a significant part of the national economy and essential subjects of tax relations, and in particular, tax control. In our study, we consider the peculiarities of tax control in relation to small and medium-sized enterprises in the Russian Federation, as well as the foreign experience in this field. The detail analyses of this problem will ensure finding the necessary balance between the controversial and at the same time coinciding interests of the state and taxpayers. Improving tax control will not only affect the increase in tax revenues to the budget system, strengthen tax discipline, but also will ensure development of the small business and, ultimately, will improve the country's economic security. In this regard, the results of our research can be useful to the participants of tax relations, first of all to the small business, as well as to tax professionals.