On the evolution of the powers of tax authorities

Abstract

The subject of the research is the powers of tax authorities in the field of tax control. The control powers of the tax authorities are considered in conjunction with their priority tasks. It is shown that in recent years the expansion of the tax authorities rights is associated with relevant legislative changes, improvement of the organizational structure of the Federal Tax Agency, coordination improving of interaction between tax and other government authorities, as well as the development of cloud technologies and unprecedented increase in the technical capabilities of the Federal Tax Agency. It is concluded, that the level of control powers of tax authorities is largely determined by the level of development of tax administration. It is noted, that the technical capabilities of the Federal Tax Agency are going ahead of the legislative formulation of some powers, which requires appropriate amendments to the Tax Code of the Russian Federation.