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Regular version of the site

Book chapter

Actual problems of the tax law in BRICS: comparative characteristic of tax control in Russia and China

P. 169-177.
Makarova I. A.

Тhe objects of the tax control in Russia and China are the same. But the instruments used by these countries are different.

At first In China the tax control is more extensive. Secondly the responsibility in China is more strict than in Russia.

At the same time notions and theory of tax control seems to be more developed in Russia. Russian legislation is codified. However it’s much less effective even if in Russia there are much more instruments of tax control.

As the result in the perspective of BRICS on the first steps of its creation we can adopt the strongest features of the other BRICS countries to improve the law systems. 

In book

Rome: Universita Tor Vergata, 2014.