TAX AUDITS AS AN EFFECTIVE TOOL OF TAX COMPLIANCE IN TAX ADMINISTRATION IN ORDER TO ENSURE TAX SECURITY

UDC 336.7 + 06
DOI: 10.36871/ek.up.p.r.2025.06.01.019

Authors

Anna N. Meitova,
Rostov State State Transport University

Abstract

This scientific article is aimed at studying the features of tax compliance in tax administration within the framework of on-site and on-site tax audits, the main stages and procedure for conducting on-site and on-site inspections are considered; the dynamics of tax revenues and the results of the control work of tax authorities for 2020–2024 in the budget of the Rostov region are investigated and measures for higher efficiency and effectiveness in the activities are proposed tax authorities and in tax administration in order to ensure tax security.

Keywords

tax audits, on-site tax audit, desk tax audit, tax compliance, tax administration, dynamics of tax offenses, ensuring tax security.