Problems of implementing tax control at the present stage

The article is devoted to the problems of introducing automated information systems in the tax area, aimed at analyzing the activities of taxpayers, identifying violations on their part. It is noted that they are not able to completely replace the tax authorities when exercising control. It is necessary to eliminate the legal "imbalance" between the tax authority's right to demand the documents required for verification (paragraph 1 of Article 93 of the Tax Code of the Russian Federation) and the taxpayer's obligation to submit the documents necessary for calculating and paying taxes (subparagraph 6 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation) in order to ensure the completeness of the provision information. Obtaining a copy of the interrogation protocol during a tax audit allows an unscrupulous taxpayer to draw conclusions about what violations have already been detected by the tax authorities and take measures to conceal or distort evidence. It is advisable to increase the fine for a witness under Article 128 of the Tax Code of the Russian Federation for failure to appear for an interrogation without good reason.