Tax compliance in the Russian Federation, connected by the kingdom of Great Britain and Northern Ireland and the United

This study considers the features of the legal status of the tax authorities, the implementation of the risk-oriented approach, its impact on the measures of tax control and the determination of their depth and thematic coverage in Russia, the United Kingdom and the United States in terms of their relationship with the compels of taxpayers.
The tax authorities use a set of complementary measures for coercion and stimulation to influence the behavior of taxpayers. Compliance with the norms of tax law is primarily a consequence of those conditions that are specified by the persons controlled by the manager, and not just the result of their own volitional actions.
Work is a Russian version of the English -language article, which was published in the journal indexed by Scopus and Esci Web of Science. The information presented in this material is relevant for December 2018