THEORETICAL ASPECTS OF THE RATIO OF FINANCIAL AND TAX CONTROL

Author(s): Netkachev S.V.

Rubric: Rostrum of the young scientist

DOI: 10.21777/2587-9472-2026-3-73-81

Release: 2026-3 (51)

Pages: 73-81

Keywords: financial and tax law, financial control, tax control, purpose of control activities, financial discipline, tax result, fulfillment of tax obligations, tax liability

Annotation: The article describes some specific features of financial control over state (municipal) expenditures as measured against tax control The study outline the specifics of tax control: the presence of a special control mechanism, the legal procedures for control, the proceedings based on its results, and the possibility of appealing them, as well as tax liability. In the article the results of two types of control are compared; the responses of audited entities, and the legal consequences are discussed. To achieve the research objectives, the author used methods of analysis and comparison, and also applied the formal-legal method: existing scientific approaches to the problem were analyzed, individual legislative norms concerning financial and tax control were examined, and the results of inspection activities of the two types of control were analyzed The author concludes that the results of tax control are more significant for public social relations than the results of expenditure control. The article also concludes that it is necessary for tax control tools to adapt to historical changes in the life of the state. In the text of the article, the Russian Federation is abbreviated as RF.

Bibliography: Netkachev S.V. THEORETICAL ASPECTS OF THE RATIO OF FINANCIAL AND TAX CONTROL // Journal of Legal Sciences. – 2026. – № 3 (51). – С. 73-81. doi: 10.21777/2587-9472-2026-3-73-81