Development of scientific understanding of the essence of the fiscal control in Russia over the past 100 years

Abstract

The relevance of the studied problem is determined by the fact that the modern understanding of the essence of the fiscal control is based on the research of specific essential characteristics. As a rule, they are not of system nature and are not connected with studies of other characteristics. The aim of this article is a synthesis of the main theoretical achievements in the study of the fiscal control in the Russian Federation and other countries, and identifying of the most important characteristics, which allow to reveal its internal content. The leading approach to the research of this issue is the system approach that provides a means of analyzing the essence of the fiscal control as a multifaceted phenomenon of the economic life of economic entities and the state. The main results of the research consist in the substantiation of the three major theoretical outputs concerning: a) the nature of the fiscal control as an economic phenomenon; b) the main essential characteristics of the fiscal control; c) interested user in information of the fiscal control as the foundation of its organization and implementation.. The materials of this article can be used for further research of the theory and methodology of carrying out the fiscal control, as well as its organization on the macro and micro levels. © 2016 Valieva et al.