THE ANALYSIS OF EFFECTIVENESS OF ON-SITE TAX AUDITS IN THE RUSSIAN FEDERATION

In economic literature, the analysis of the effectiveness of on-site tax audits is underrepresented both with regard to the economic and mathematical calculation and within the behavioral context. On-site tax audits, as one of the forms of tax management, affect budget incomes and expenditures. Effective audits promote budget replenishment. Ineffective audits cause budget expenditures for their execution without fiscal payoff. The study aimed at the development of a technique and using it for the analysis of the effectiveness of on-site tax audits in the Russian Federation. The analysis of normative base, statistical tax reporting, and summation of the practice of on-site tax audits formed the basis for the proposed technique of analysis of the effectiveness of on-site tax audits. The analysis technique is characterized by the revised structure of criteria, dynamic and static parameters. The authors determined and considered in real-time the percentage of on-site tax audits, which identified violations of law; carried out the analysis of payments additionally accrued according to the results of on-site tax audits. The study identified and analyzed in real-time the effectiveness of one on-site tax audit, as well as the ratio of payments additionally accrued according to the results of on-site and desktop tax audits. The authors analyzed the transformation of the structure of on-site tax audits. The paper proposes organizational ways of improvement of the effectiveness of on-site tax audits: the development of electron interaction of tax authorities and taxpayers with possible temporary access to tax and accounting reports and other documents, implementation of digital control of tax bases at the stage of pre-inspection analysis; the expanding of welcoming face-to-face and remote contacts with taxpayers as the participants of the process of the national economy development.

on-site tax audit, tax management, tax management digitalization, uncollected taxes, government control, budget revenues