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Налоговый контроль в системе финансового контроля: вопросы правовой идентификации предмета контроля

Орлов М. Ю.

The article researches the problems of the system of financial and tax control, the problem of financial and tax control object defining, problems of tax control effectiveness. The author defines the notion of tax control, its characteristics and also gives critical commentary on modern tendency of tax control subject defining.