On-site Tax Audits: Modern Realities and Problems of Legal Regulation

Currently, there is an increase in the efficiency and quality of tax audits. A clear and structured analysis of long-term practice allows a more constructive approach to the control of the financial and economic activities of the enterprise with the subsequent identification of offenses. However, with positive dynamics, a certain number of problems still remain. The measures proposed in this article to improve and develop tax control in the Russian Federation are aimed at improving the tax culture of taxpayers, at forming trusting public relations between taxpayers and tax authorities, which will increase tax collection and reduce conflict in tax legal relations.