Abstract
This paper covers the pressing challenges of the on-site tax auditing in the Russian Federation. Although the number of the on-site tax inspections is currently being reduced in Russia, it does not affect their performance efficiency as the tax control authorities select the auditees more thoroughly. We believe that it is a good practice to enhance the performance of the on-site inspections by addition of more criteria to the list of taxpayer selection criteria. This list of criteria may be constantly added for more accurate and effective selection of business units to facilitate further on-site auditing. DOI: 10.5901/mjss.2015.v6n3p732
Highlights
The key objective of all countries in the area of taxation policy is to achieve an optimal fiscal performance
The problem of sustainable selection of taxpayers for test audits is more challenging in the context of large-scale violations of tax laws specific to the current economic growth of Russia
The selection of taxpayers to include into the on-site tax audit schedule requires a reasonable approach
Summary
The key objective of all countries in the area of taxation policy is to achieve an optimal fiscal performance. The tax administration is aimed to ensure tax returns to the budget system in due time and to the full extent. For the funds being taxes and other obligatory payments to the budget to raise in full, the taxpayers should exactly comply with the tax laws and other regulations. This is precisely why the tax auditing performance is extensively focused being a primary tax control in the system of tax administration
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