TRANSPARENCY OF STATE TAX CONTROL AS A FACTOR OF ATTRACTING INVESTMENT IN RUSSIA

The study of legal and regulatory database and analysis of statistical tax reporting allowed to justify the transformation processes taking place in the state tax control that are associated with an increase of its incentive value for sustained economic development. The article discusses the use of tax instruments that make the state tax control open that allows to keep competitiveness of the Russian tax system and implement the most comfortable control measures in respect to conscientious taxpayer.