Actual problems of subsequent tax control conducted in form of field tax audits

Despite the fact that the process of field tax audit conducting is regulated strictly, in the course of interaction tax authorities and taxpayers commit offenses that regularly become the subject of litigations, which indicates the possible presence of legal uncertainty, which needs to be eliminated in order to increase the effectiveness of such interaction. The abovementioned determined the purpose of this article, which is to conduct a qualitative review of the current practice of conducting field tax audits to identify possible problems regarding the subject, extension, suspension and depth of a field tax audit.