UDC 336.2
Authors
Potapov K. V.
3rd year student faculty «Higher School of State Audit», direction
«Jurisprudence» Moscow State University them. M. V. Lomonosov
Molchanov A. V.
Scientific adviser, Professor at the Department
of Economic and Financial Investigations GShGA MSU named
after M. V. Lomonosov, Doctor of Economics, Professor
Abstract
The article examines the role of certain forms of tax control in ensuring the economic security of the country. The article provides relevant statistical data on the state of crime in the economic sphere, on the effectiveness of digital technologies in ensuring budget revenues, and also analyzes the features of tax audits. It is concluded that digital technologies in tax relations, including tax control measures, confirm the effectiveness of various verification measures.
Keywords
economic security, digital economy, modern digital technologies, tax audits, tax administration efficiency.