FISCAL BODIES IN THE STATE APPARATUS OF CIS COUNTRIES
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 4
Abstract
The article provides a comparative legal study of the place and role of fiscal bodies in the state apparatus of the CIS countries. The most significant signs characterizing the modern legal status and development tendencies of the fiscal bodies of the CIS countries are revealed, as well as general and specific signs in the target, competency and organizational elements of the legal status of the fiscal bodies of these countries. It is indicated that the fiscal bodies of the states under consideration report directly to the government (Azerbaijan, Belarus, Kyrgyzstan, Tajikistan) or the Ministry of Finance (Armenia, Kazakhstan, Moldova, Russian Federation). It is noted that in most CIS member states the fiscal function is divided between the tax and customs services, and their functions sometimes go far beyond taxation or customs.
Authors and Affiliations
Dmitriy FOROSTYANKO
Keywords
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