Basharova Olyga Gennadyevna – Candidate of Science, Associate professor of the Chair of Accounting and Audit, Ulyanovsk State University
Panteleeva Oksana Vladimirovna – 4-year student of the Chair of Accounting and Audit, Ulyanovsk State University
The article dwells on the experience of horizontal tax monitoring in foreign countries and possibilities of its introduction into Russian practice. The authors have elaborated the procedure for regulation of the relationships between taxpayers and the revenue service in horizontal monitoring. Advantages of horizontal tax monitoring mechanism are formulated in the given paper.
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