Tax control over physical persons’ expenditures

Abstract

Objective: to define the possibilities of improving the tax legislation in order to increase tax collection on physical person’s income. Methods: abstract-logic method and method of comparisons and analogies. Results: Analysis of the history of control over physical person’s income in Russia was carried out; its drawbacks are revealed, possibilities for the modern usage are defined. Scientific novelty: The efficiency of the earlier applied methods of tax control over expenditures of physical person’s income in the Russian Federation was analyzed. The author suggests introducing control over citizens’ expenditures preconditioned by the development of computer registration of deals and electronic documents circulation. Practical value: Possibility to use the suggested measures of the budget policy modernization in the sphere of spending the budget financial assets for their more efficient using.