PROBLEMS AND PROSPECTS OF THE DEVELOPMENT OF TAX AUDIT AS A MEANS OF REDUCING TAX RISKS

Abstract

Introduction. Today, tax audit is a tool that provides fully and effectively min-imizing tax risks and optimizing taxes in an organization. An urgent problem of tax audit constitutes the identification of key areas of audit, which ensure the effective and rational conduct of tax audit. The purpose of the article is a comprehensive study of the problem of tax audit development in Russia. Methodology. In the study, the key problems that hinder the potential and development of tax audit are presented in a sys-tematic way, using methods of logical and statistical analysis. The article analyzes the results of desk and field inspections in the Russian Federation over the past three years. The number of revealed tax violations as a result of tax audits is determined. Results. Planning is one of the mandatory stages of a tax audit, which includes the def-inition of strategy, tactics, scope of work and the development of a tax audit program. The article presents the results of measures to improve the activities of auditors, the stages of planning a comprehensive tax audit, and develops optimization methods for VAT. Conclusions. It is concluded that implementing a tax audit requires the devel-opment of practical recommendations for improving the activities of auditors and au-dit organizations, which will reduce the risks of tax audits and claims from the tax au-thorities, building the right strategy for the organization.