Evaluation of the Efficiency of On-Site Tax Checks as a Form of Tax Control

Abstract

Relevance. In most cases, an on-site tax audit is the final stage of a lengthy tax control procedure, within the framework of which the competent authorities have formed a capacious package of evidence of the presence of facts of tax offenses. In this regard, the tasks of the on-site tax audit are concentrated on collecting and creating a material evidence base for the purpose of practical confirmation of the conclusions made. When organizing on-site tax audits, it is necessary to generate a timely response mode to the presence of signs of a potential tax offense, which are quite clearly regulated in the relevant regulatory legal acts. The identification of such signs based on the results of control and analytical monitoring serves as a motivated basis for activating the mechanism of on-site tax audit.The purpose is to evaluate the effectiveness of on‒site tax audits as a form of tax control.Objectives is justification of the choice of the object of an on-site tax audit as a condition for the cumulative effectiveness of the studied form of tax control.Methodology. Based on the application of methods of economic analysis, the work carried out a comprehensive comparative diagnosis of the effectiveness of on-site tax audits, including in the wake of comparing key performance indicators at the city, regional and state levels.Results. The materials of the presented study reveal the essence of on-site tax audits and their distinctive features, focus on the results of the analysis of the dynamics and structure of on-site tax audits in the activities of the Federal Tax Service in the city of Kursk, assess the effectiveness of on-site tax audits in the Federal Tax Service in the city of Kursk, and also consider the results of a comparative analysis of the effectiveness of on-site tax audits at the city, regional and state levels.Conclusion. The authors conclude that the on-site tax audit is the most important element of tax control, which focuses on the supervision of the quality of performance of tax obligations by institutional units.