EVALUATING THE EFFECTIVENESS OF FIELD TAX AUDITS IN RUSSIA: REGIONAL ASPECT

The tax control is essential to assess-howling system of the state. In the context of the permanent transformation of the tax system of the Russian Federation, aimed at increasing tax collection and improving the efficiency of tax authorities, increasing the relevance of the analysis and find ways to optimize the various tools of the tax control, one of which is field tax audits. The article deals with the essence of the field tax audit as an instrument of tax con- trol. The analysis of the results of the control of the tax authorities in terms of field tax audits, and also revealed the effectiveness of field tax audits by the example of the Tyumen region in 2015?2016. The conclusions and identified ways to improve the efficiency of field tax audits