Features and Problems of Tax Control Development in Modern Russia

Abstract

The article analyzes the current practice of tax control in the Russian Federation. The features, regularities and problems of tax control in the modern realities of Russia are considered. Based on the study of the effective-ness of on-site tax audits, the effectiveness of tax control in the constituent entities of the Russian Federation and the dynamics of additional charges during on-site and in-house tax audits, the authors substantiate the need to improve the efficiency of tax control at the current stage. In particular, attention should be paid to the development and improvement of pre-inspection analysis in the context of digitalization and automation of tax processes. The authors argue that, given the new digital capabilities, the improvement of pre-inspection analy-sis, as well as the introduction of indicators to assess its efficiency will improve the effectiveness of tax control in the Russian Federation.