Foreign Experience of Prosecutor's Control over Legislative Implementation in Tax Authorities

Abstract

The state of affairs in the tax sphere is significantly influenced by such factors as the imperfection and inconsistency of the current legislation regulating the procedure for taxation and granting benefits, as well as bringing violators to justice; insufficient analysis of judicial and investigative practice due to the small number of criminal cases of this category sent to court; inconsistency of decisions taken by arbitration courts and courts of general jurisdiction on claims of legal entities and individuals against tax authorities; the ill-considered, legislative lack of regulation of the system of activities of regulatory and law enforcement agencies in every area.