The concept, essence and features of conducting tax audits

Tax audits are a key element of state financial and tax control. Being the main tool for the control activities of tax authorities, they allow you to study in detail the tax documentation of taxpayers, check the correctness, completeness and correctness of its registration, timely payment of taxes and fees to the budget by legal entities and individuals, as well as identify illegal acts in the field of taxation. This article is devoted to the disclosure of the concept of "tax audits", the definition of their essence and the specifics of their conduct.