Author: Gennadiy G. Bezrukov, Cand. Sc. (Econ.), Prof., Head of Financial Management Dept.; Artyom V. Kozyrev, Sr. state tax inspector of Legal Dept.

Abstract: The article discusses the essence of taxes as the main source of budget revenues. It suggests a definition of the concept “tax control”; examines foreign experience in the field of tax control and presents directions for improving its efficiency in the Russian Federation.

Keywords: tax; tax functions; tax control; functions of tax control; efficiency of tax control.