Evaluation of the results of tax control in Russia

The article assesses the main results of tax control conducted in Russia in 2017-2019: dynamics of the number of desk and field inspections, dynamics of payments additionally accrued during the inspections, composition and structure of field inspections, dynamics of revenues to the budget of the Russian Federation for the results of field and desk tax audits. The following indicators were used as indicators of the effectiveness of tax control: the share of detected violations, the amount of additional accrued payments, the average amount of additional accrued amounts from one tax audit, the share of taxes in the total amount of additional accruals based on the results of inspections, and the average amount of additional accrued taxes. Based on the results of the assessment, the problems of tax control in the Russian Federation are formulated. The analysis revealed that: 1. Despite the increase in the number of off-site tax audits, the share of inspections that resulted in violations was reduced; 2. there was a decrease in the average amount of additional amounts accrued from one cameral tax audit; 3. field inspections and their effectiveness decreased, the amounts of additional accrued on them decreased, but at the same time, the average amount of additional accrued sums from one conducted field tax audit increased by 2 times. Based on the results of the assessment, the problems of tax control in the Russian Federation are formulated.