The effectiveness of tax audits as an indicator of quality assessment of tax control in the Russian Federation

• Vodopyanova V.A.

  магистрант, Владивостокский государственный университет экономики и сервиса. Владивосток. Россия.

• Galitsyna V.S.

  V.S. Galitsyna. Vladivostok State University of Economics and Service. Vladivostok. Russia

The article is devoted to the analysis of the effectiveness of desk and field tax audits in the Russian Federation. It examines the types of tax control and reveals its significance for the country's economy. Tax control is one of the most important forms of сontrol by state bodies. The essence of taxes and tax control is determined in the article, its forms and functions are considered. The concepts of desk and field tax audits are revealed, the tasks of tax authorities are revealed. The tax authorities conduct a thorough check of tax returns and accompanying documents to determine the correctness of the calculation of taxes and fees, and also control the payment of tax
payments  to  the  relevant  budgets.  Cameral  and  field  tax  audits  are  necessary  to identify  tax  violations.  The  article  analyzes  the  absolute  and  relative  indicators  of desk  and  field  tax  audits  in  the  Russian  Federation  over  the  past  three  years.  The
number of identified tax violations as a result of tax audits by federal districts is determined.  Additional  accruals  as  a  result  of  identified  tax  violations  are  reflected. The amount of tax assessments for 1 audit as a result of off-site and field tax audits
is determined. The effectiveness of desk and field tax audits in the Russian Federation  is  determined.  The  relevance  of  this  article  is  that  according  to  the  results  of desk and field tax audits and identified tax violations, the quality of tax control is as-
sessed and the amount of additional charges is determined. In-house and tax audits are necessary for conducting quality tax control.
Keywords: tax payments, tax control, tax audits, budget, legal entities, Tax Code of the Russian Federation, business activities, cash, economy, tax revenues, tax returns, tax violations.