Evaluation of the effectiveness of the control work of tax authorities: cameral inspections

This article examined the criteria for evaluating the audit work of tax authorities in relation to performing desk tax audits. The results of desk audits conducted by tax authorities in the Republic of Sakha (Yakutia) over the past three years are considered. It has been established that, according to modern criteria, the effectiveness and efficiency of desk audits in the Republic of Sakha (Yakutia) has significantly decreased, despite an increase in tax collection in general and a decrease in the republic's debt on tax payments to the budget of the Russian Federation. Because reducing the number of violations identified during desk audits can be determined by a high level of tax authorities work in informing taxpayers and organizing settlements and payments, it is recommended that the criteria applied now for evaluating desk audits should be reviewed and supplemented with current realities.