Evaluation of the Efficiency of On-Site Tax Checks as a Form of Tax Control

Relevance. In most cases, an on-site tax audit is the final stage of a lengthy tax control procedure, within the framework of which the competent authorities have formed a capacious package of evidence of the presence of facts of tax offenses. In this regard, the tasks of the on-site tax audit are concentrated on collecting and creating a material evidence base for the purpose of practical confirmation of the conclusions made. When organizing on-site tax audits, it is necessary to generate a timely response mode to the presence of signs of a potential tax offense, which are quite clearly regulated in the relevant regulatory legal acts. The identification of such signs based on the results of control and analytical monitoring serves as a motivated basis for activating the mechanism of on-site tax audit.

The purpose is to evaluate the effectiveness of on‒site tax audits as a form of tax control.

Objectives is justification of the choice of the object of an on-site tax audit as a condition for the cumulative effectiveness of the studied form of tax control.

Methodology. Based on the application of methods of economic analysis, the work carried out a comprehensive comparative diagnosis of the effectiveness of on-site tax audits, including in the wake of comparing key performance indicators at the city, regional and state levels.

Results. The materials of the presented study reveal the essence of on-site tax audits and their distinctive features, focus on the results of the analysis of the dynamics and structure of on-site tax audits in the activities of the Federal Tax Service in the city of Kursk, assess the effectiveness of on-site tax audits in the Federal Tax Service in the city of Kursk, and also consider the results of a comparative analysis of the effectiveness of on-site tax audits at the city, regional and state levels.

Conclusion. The authors conclude that the on-site tax audit is the most important element of tax control, which focuses on the supervision of the quality of performance of tax obligations by institutional units.

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