THE STATE FISCAL CONTROL IN THE RUSSIAN FEDERATION: PROBLEMS AND WAYS TO IMPROVE ITS EFFICIENCY

Given the currently established level of legislative regulation, the system of tax audits is an independent law institution, and its in-depth study is a matter of serious scientific interest. Purpose. The purpose of the study is to develop recommendations for improving the tax audit procedure and the efficiency of tax control. To achieve it, the following tasks were completed: the RF IFTS performance in the control sphere was assessed; a set of measures to improve the work of tax authorities in the field of taxes and fees payment control was proposed. Methodology. Economic and statistical methods of analysis, regulatory documents in the field of tax control constitute the methodological basis of the paper. Results. The main aspects of planning tax audits are considered and the importance of the system approach to their implementation is justified. One of the main points in planning control measures is proper selection of taxpayers for carrying out field audits. The concept of the tax culture was studied and appropriate uplevel measures were proposed both for taxpayers and tax auditors. In particular, it was proposed to arrange consultations, seminars and competitions among auditors, develop a code of ethics, teach the population. The importance of taking into account the current stage of the national economy cycle in planning and implementation of the control activity is justified since the state of the economy imposes a serious imprint on the behavior of taxpayers. Conclusions / relevance. The study of modern information technologies used in the Russian tax administration system shows the FTS has been quite successful in this field and already provides users with a large number of services. It is suggested that a system for assessing taxpayers by type of bank scoring should be developed to improve the tax control efficiency allowing better selection of subjects for carrying out tax audits.

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