Out-of-Audit Tax Control Measures: Problems and Law Enforcement Practice

The paper is devoted to the study of legal regulation and the legal nature of non-verification measures of tax control. The author focuses his attention on the tendency to reduce field tax audits. Instead, the tax authorities carry out off-audit control measures to identify tax offenses. It is noted that tax legislation provides broad powers to tax authorities for the purpose of implementing tax control measures beyond the framework of tax audits. Law enforcement practice allows defining pre-verification analysis as a tax control measure. The paper emphasizes that the emerging law enforcement practice creates a number of significant problems related to balancing private and public interests within the framework of tax control, in particular, ensuring the right of taxpayers to protect the rights and legitimate interests. Based on the results of the analysis, the author concludes that the introduction of a risk-based approach to the control and supervisory activities of the tax authorities led to the creation of an out-of-audit form of tax control.