Problems of the organization of tax audits in Russia

Tax collection largely depends on how effective the tax control system in the country is. There are various forms of tax control that are considered by the legislation of the Russian Federation on taxes and fees, the most effective of them are tax audits, because they provide an opportunity to study the documentation of the enterprise in the most detail. The article discusses the main aspects of the organization and conduct of tax audits in the Russian Federation. The article reveals the problematic aspects of desk and field tax audits, touches on the shortcomings of the legislation of the Russian Federation on taxes and fees arising during inspections, suggests ways to solve problems arising during inspections.