Directions for Improving Tax Audits Efficiency in the New Conditions of Ensuring Russia's Economic Security

In the context of a dynamic change in the economic environment and tax legislation the effectiveness of tax audits in the Russian Federation for the period 2019–2023 has acquired special importance to ensure the correlation of the fiscal interests of the state and the rights of taxpayers. The purpose of the article is to consider tax audits as a phenomenon in the economic sphere and develop recommendations for improving their effectiveness. The research is based on the analysis of statistical data from the Federal Tax Service. The analysis showed that the total number of conducted in-house tax audits (hereinafter referred to as CST) and on-site tax audits (hereinafter referred to as GNP) is decreasing every year. It confirms the general trend towards optimizing tax control and reviewing the strategies of the tax service. An analysis of the number of inspections during which violations were detected showed a growing proportion of detected offenses against the background of a general decrease in the number of NPCs. Against the background of a general reduction in the number of in-house inspections conducted, there is a noticeable increase in their effectiveness (in 2019, the total amount of additional charges amounted to 37,7 billion rubles, in 2023 — 96,5 billion rubles). With an increase in total additional charges, there is also an increase in the number of additional charges for one conducted by the KNP. There was an increase in the effectiveness of GNP: the percentage of completed GNP, which is limited to additional charges, remained in the range of about 95 % during 2019–2022, in 2023 this figure increased to 97 %. The average amount of additional charges based on the results of GNP, in comparison with the total number of inspections, also demonstrates steady growth (in 2019, the average amount of additional charges per inspection amounted to 32,8 million rubles, in 2023 — 63,9 million rubles). The indicated increase in the efficiency and effectiveness of inspections is the result of improving the quality of control and analytical work of tax authorities in connection with the emphasis on the analytical component when selecting objects for inspections and improving the use of a risk-based approach. The results of the study confirm the importance of improving tax control to strengthen the economic security of the Russian Federation.