Ways to improve the effectiveness of tax control

This article examines the problems of tax evasion in Russia, analyzes the factors influencing this problem, and suggests measures to solve it. The main focus is on the difference between unintentional and intentional evasion, the importance of tax culture and transparency of legislation. The features of tax evasion in the Russian economy are described, such as the complexity of legislation, high levels of corruption and low tax culture. The paper offers specific recommendations for reforming the tax control system, including personnel policy and organizational and managerial measures aimed at reducing corruption and improving the efficiency and effectiveness of tax administration.