Tax audits in the tax control system
( Pp. 228-233)

The article is devoted to the definition of the role and place of tax audits in the tax control system. The popularity of this topic is obvious because the regulator expands and complements the very concept of tax audit today and the latter plays the role of a warning function, rather than identifying and imposing sanctions. In the course of the study, the authors reveal the forms of tax control, identify the current purpose, as well as provide statistical data on the number of on-site tax audits conducted, and come to the conclusion that the number of assigned audits has decreased due to the use of a risk-based approach by the tax authorities. The study also notes the positive impact on the optimization of interaction between the taxpayer and tax authorities through the use of tax monitoring and, as a result, reveals a tendency to increase the number of participants in tax monitoring due to the lack of both in-house and on-site tax audits. The purpose of the study is to identify the impact of new guidelines for tax audits on the formation of new directions of tax audit methods, as well as to develop recommendations for their improvement at the current stage of development of tax legal relations in the Russian Federation. The relevance of the issue under study is confirmed by the performance of tax control as a lever for the proper formation of state revenues, the conscientious fulfillment of financial obligations by individuals and organizations to the state.

Davydova M.A., Abramov K.K., Ryzhko N.D., (2021), TAX AUDITS IN THE TAX CONTROL SYSTEM. Economic Problems and Legal Practice, 2 => 228-233.

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taxation, tax control, risk-based approach, tax offenses, tax monitoring, tax administration.