Cameral and on-site tax check in judicial practice

The article discusses judicial practice on tax disputes. The author analyzes the key issues arising during the tax authorities cameral and field tax audits and the main provisions of the Tax Code of the Russian Federation concerning such inspections. Relevance of articles due to the fact that the desk and field tax audits are the most sharps of fiscal control, but some issues remain unresolved and, as practice shows, between taxpayers and tax authorities continue to emerge controversial issues.