Stages of development of field tax control in Russia

The article is devoted to the history of the development of field tax control in modern Russia. The stages of the development of on-site tax audits have been identified, which made it possible to systematize the conceptual problems associated with the organization and conduct of audits at each stage and to trace the transformation of the methodological base for conducting on-site tax audits due to the introduction of advanced information technologies into the work of tax authorities.