НЕОБСУЖДАЕМЫЕ ПРОБЛЕМЫ НАЛОГОВОГО КОНТРОЛЯ В СОВРЕМЕННОЙ РОССИИ

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The subject of the research is tax control, which is an important and mandatory part of the Russian tax system. The relevance of the study is due to the incomplete detection of tax offenses by the tax authorities, the replacement of desk, field and repeated field tax audits thoroughly regulated in the Tax Code, by the activities of tax authorities’ commissions that do not have legislative restrictions, the government compensation of tax revenue losses by increasing the tax burden on all taxpayers, which negatively affects the protection of private property. The purpose of the article is to develop a public discussion on the issues of the tax authorities’ non-response to the commission of tax offenses, the lack of inevitability of punishment for the taxes non-payment, a substitute increase in the tax burden by the state, requiring a change in the practice of taxation and the provisions of the Tax Code. The author is critical of the incomplete detection of tax offenses by the tax authorities, the failure to conduct desk tax audits, the reduction in the number of on-site tax audits, their replacement by the activities of tax authorities commissions, the government compensation for losses due to tax evasion of tax offenders from paying taxes by increasing the tax burden to law-abiding organizations and individuals. The conclusions are drawn about the need to increase the number of tax inspections for tax offenders, as well as the inadmissibility of an unfair increase in the tax burden by the state for law-abiding taxpayers. It is necessary to hold tax officials accountable for not conducting tax audits and incomplete calculation of taxes. In the relations of tax control, there should be only contactless methods and forms of work that exclude the possibility of administrative pressure on the taxpayer and agreements on an acceptable amount of taxes