Organization of an exit tax inspection and its performance (by the example of the IFTS of Russia in the Soviet Makhachkala district)

The article examines the effectiveness of an on-site tax audit as the most effective form of tax control (for example, the Federal Tax Service for the Sovetsky District of the city of Makhachkala, Republic of Dagestan). It is emphasized that one of the most important components of the state tax policy is to reduce the tax burden and improve tax administration, which are inextricably linked with tax control.