Problems and Prospects of Tax Control as Economic Security Tool of the State

The article discusses directions for improving tax administration, taking into account modern trends in the automation of many tax control processes. The main directions of scientific research on this topic are given. As an important component of economic security, the tax system requires special attention and needs continuous improvement. The authors provide an analysis of statistical data on the volume of tax revenues in the budget system of the Russian Federation, identifying the relationship of such factors as the introduction of a risk-based approach when carrying out tax control activities and the number of audits carried out, violations identified, and the volume of tax revenues. The possibilities of tax authorities to use a wide range of information databases that allow them to obtain quickly the necessary information and various federal information resources are listed. Examples of the operation of the electronic interaction system are given. An analysis of tax revenues into the country's budget system for the main types of taxes was carried out in conjunction with the results of the control work of the tax authorities. The features of the main types of tax audits are considered: desk and field audits, and the dynamics of their effectiveness when applying a risk-based approach is examined. Problematic issues are raised when carrying out tax control activities, including the vector for the reasonable demand for documents and information, set out in the “Reasonable Reclamation” manifesto. The directions for the development of the Federal Tax Service of Russia until 2030 are outlined in terms of improving tax administration. The Tax Service is making attempts to automate many processes in order to speed up and improve work for both taxpayers and tax officials. Taking into account the current tax policy, the authors have identified ways to improve the tax control mechanism.