Practical aspects of conducting on-site tax audits

The article examines individual problems of tax control regulation using the example of tax audits in the Russian Federation and identifies possible ways to solve them as an element of strengthening the harmonization of relations between taxpayers and the state within the framework of tax compliance. The analysis made it possible to propose the author’s vision of the problems existing in modern legislation on taxes and fees and formulate scientifically sound approaches to improving the mechanism of legal regulation in tax audits.