Current Issues of Tax Audits

The article examines issues related to the implementation of tax control over the completeness and timeliness of tax receipts to the budget system of the Russian Federation. The article examines issues related to the implementation of tax control over the completeness and timeliness of tax receipts to the budget system of the Russian Federation. When conducting desk and on-site tax audits carried out by officials of tax authorities, certain difficulties arise. Difficulties are associated with compliance with the deadlines for conducting inspections, with the list of control measures to be carried out, and compliance with the powers of officials of tax authorities. When conducting desk and on-site tax audits carried out by officials of tax authorities, certain difficulties arise. Difficulties are associated with compliance with the deadlines for conducting inspections, with the list of control measures to be carried out, and compliance with the powers of officials of tax authorities. To reduce the causes of tax disputes, “counter checks” are used not only during tax audits, but also outside the framework of tax audits. The requirement for the provision of documents does not always indicate the real need to request documents, a list of specific documents, the concept of a transaction is replaced by the requirement of documents under a contract for two or three years throughout the taxpayer's activity, the principle of territorial control is violated. The Tax Code of the Russian Federation establishes the obligation of tax authorities to justify the existence of a tax offense and the receipt of an unjustified tax deduction. In practice, the taxpayer proves innocence. The mechanism of tax control includes the interaction of subjects of tax relations. Tax relations are related to the performance of their functions by participants, while taking into account the presence of a dialectical contradiction between the main functions of the tax system - fiscal and regulatory. The improvement of tax control should be aimed at resolving the conflict of interests of the parties, achieving mutual trust, reducing the cost of calculating and paying tax payments. The mechanism of tax control includes the interaction of subjects of tax relations. Tax relations are related to the performance of their functions by participants, while taking into account the presence of a dialectical contradiction between the main functions of the tax system — fiscal and regulatory. The improvement of tax control should be aimed at resolving the conflict of interests of the parties, achieving mutual trust, reducing the cost of calculating and paying tax payments.