Problematic aspects of field tax audits and ways to solve them

The article deals with the problematic aspects of the implementation of field tax audits. The relevance of the study lies in the fact that at present field tax control is a tool to reduce administrative pressure on businesses, which requires close attention to improving their efficiency. The purpose of the article is to study the existing problems of organizing and conducting on-site tax audits and to offer recommendations for their elimination. As a result of the study, it was concluded that the work on the selection of taxpayers for inclusion in the plan of field tax audits was not effective enough.