The Practice of Implementing Control Activities of Tax Authorities

An efficient tax system has a beneficial effect on the country's economy. The successful development of the state and the financing of budgetary organizations, social benefits, etc. depend on the fullness of the budget. Tax administration and control, in turn, help regulate the tax burden, tax collection and provide control over the activities of taxpayers. When exercising the functions of tax control and administration, problems and shortcomings in the legislation are revealed, which serve as circumstances for amending the Tax Code of the Russian Federation, tax legislation. This article is aimed at studying and analyzing the practice of implementing the control activities of tax authorities. The relevance is due to the high growth rates of tax audits in recent years, which is clearly presented in the statistical information in this article.

tax authorities, desk tax audit, on-site tax audit, Federal Tax Service, tax control