Enhancing the Effectiveness of Control-Checking Activity of Tax Authorities

摘要

Nowadays the problem of an effective state taxation policy that could provide Russian economic security is particularly relevant. The main source of budget replenishment is tax revenues. The article represents the analysis of monitoring activity of the inter-district tax office and identifies current weaknesses. To improve tax collection and taxpaying mechanism the method of economic entities selection for carrying out field tax audits has been suggested. The applicability of tax monitoring at a local level and correlation and regression analysis in the planning tax control results has been specified. By applying tax monitoring it is possible to achieve preventing tax offences and confidence-building between taxpayers and authorities. Tax planning organization will increase the degree of reliability of financial plans and, in particular, budget targets.