Tax control as one of the factors of economic security of the state
Abstract. The urgent task of the state tax policy is to improve the system of indicators and mechanisms for assessing the effectiveness of tax control measures. The article considers different scientific approaches to assessing the effectiveness of tax control. The coefficients used to date to assess its indicators have been studied. Indicators of the intensity of tax audits were considered. The findings obtained from this study can help in the process of developing measures to increase the level of efficiency of tax control and to identify priority courses for the development of the tax system in the country.
Keywords: tax control, efficiency, office tax audit, field tax audit, economic security, tax revenues, taxes, taxpayers.
Highlights:
♦ the current tax policy of Russia has a number of priorities, the main of which is the development of an existing and stable tax system, which would be able to guarantee the stability of the budget both in the long term and in the medium term; one of the ways to achieve these goals is to improve the quality of administration in the field of taxes;
♦ when there is a crisis in the country, it is especially important to find reserve sources of income for the state; measures on tax control will help to identify them - which means that it is necessary to constantly improve and assess its effectiveness, using different approaches for this purpose.
Vadim N. Konovalov - Orenburg State University, Orenburg, Russia