Tax checks in the system of tax control

Currently, tax control occupies the main place in the system of state control, since in the market economy the tax system is the main fiscal and regulatory instrument. However, in Russia, tax control has a narrow direction - the identification of certain tax offenses and bringing unscrupulous taxpayers to tax liability, which leads to the need to create an effective tax system with a solid and clear legal framework that facilitates the implementation of tax control, which mediates the efficiency of the entire tax system and increase trust of taxpayers.