Tax control: new approaches in its organization and carrying out

This article discusses the issue of organizing tax control in assessing the performance of tax authorities. Tendencies in the organization of tax control by regional bodies of the Federal Tax Service have been identified. In the course of the study, the authors analyzed the results of the activities of the regional tax authorities in conducting desk audits of tax returns, the number of desk audits that revealed violations, their effectiveness, the dynamics of indicators for conducting on-site audits in the Republic of Mordovia for 2018-2022, as well as tax monitoring in the region, conclusions were drawn, proposals were made. The authors examined the definition of “tax control”. Trends in the conduct of control activities by tax authorities of the Republic of Mordovia have been identified, characterized by: a decrease in the number of desk and field audits carried out; reduction in the number of detected violations; reduction in the volume of additional accrued payments. Recommendations have been developed for improving tax control in the context of digital transformation and the use of electronic document management, taking into account the analysis and assessment of tax risks, as well as the introduction of digital technologies into the practice of regional tax authorities.