
	Taxes and Taxation Reference: Efremova T.A. On-site tax inspections: the current practice and prospects of development // Taxes and Taxation. 2015. № 4. P. 312-318. URL: https://en.nbpublish.com/library_read_article.php?id=66415 Efremova T.A. On-site tax inspections: the current practice and prospects of development Abstract: Tax control provides timely and complete flow of tax revenues in the budget of the Russian Federation. One of the most effective forms of tax control is on-site tax inspections, as many violations in the sphere of tax collection can be detected only in the course of their implementation. However, such inspections require careful selection of taxpayers. The aim of the article is to analyze the current practice of on-site tax inspections and to outline possible measures for planning, organizing and realization of such inspections. The author uses the methods of analysis and synthesis, scientific abstraction, comparison, generalization and other scientific methods. The article analyzes results of on-site tax inspections held by Russian tax authorities and reveals several peculiarities of the methods of a test inspection that are based on a qualitative choice of the subject of such an inspection. The author gives proof of reasonability of application of modern information technologies in the process of organization and carrying out of such inspections. Keywords: tax risk, planning, tax payer, pre-verification analysis, tax control, tax authority, on-side tax inspection, automation, effectiveness, tax violation This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Guseva T. A. Kak effektivnee provesti nalogovuyu proverku [Elektronnyy resurs] / T. A. Guseva// Finansy – 2011. – № 2 – Rezhim dostupa: http://www.consultant.ru/ 2. Efremova T. A. Modernizatsiya i informatizatsiya nalogovykh organov Rossii: problemy i perspektivy / T. A. Efremova, L. I. Efremova // Nalogi i nalogooblozhenie. – 2012. – № 8. – S. 45–53. 3. Efremova T.A. Ispol'zovanie informatsionnykh tekhnologiy v protsesse provedeniya nalogovogo kontrolya // Rossiyskoe predprinimatel'stvo. – 2008. – № 3 Vyp. 1 (107). – S. 185–189. 4. Efremova T.A. Sovershenstvovanie organizatsii planirovaniya i provedeniya nalogovykh proverok kak neobkhodimoe uslovie povysheniya ikh kachestva i rezul'tativnosti // Nalogi i finansovoe pravo. – №11. – 2014. – S. 95–102. 5. Nikulina E. V. O problemakh effektivnosti planirovaniya vyezdnykh nalogovykh proverok [Elektronnyy resurs] / E. V. Nikulina // Teoriya i praktika obshchestvennogo razvitiya – 2011. – № 6 – Rezhim dostupa: http://teoria-practica.ru/-6-2011/economics/nikulina.pdf 6. Sirazova T. P. Predproverochnyy analiz v organizatsii nalogovogo kontrolya / T. P. Sirazova // Izvestiya Irkutskoy gosudarstvennoy akademii – 2011. – № 4 – Rezhim dostupa: http://eizvestia.isea.ru 7. T. V. Shevtsova: «Blagodarya otkazu ot total'nogo kontrolya i orientatsii kontrol'noy raboty na zony riska i vyyavlenie skhem FNS Rossii udalos' dobit'sya zametnykh rezul'tatov» [Elektronnyy resurs]. – Rezhim dostupa : http://www.rnk.ru/article/144242-tv-shevtsova-blagodarya-otkazu-ot-totalnogo-kontrolya-i-orientatsii-kontrolnoy-raboty-na 8. Filippova N. A. Povyshenie rezul'tativnosti nalogovogo kontrolya: teoriya i praktika : monografiya / N. A. Filippova, T. A. Efremova. – Saransk: Ruzaevskiy pechatnik, 2010. – 160 s. 9. Keleynikova S.V., Samygin D.Yu., Khrustalev B.B. Analiz i planirovanie nalogovykh proverok: rakurs rayonnoy inspektsii // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 919 - 925. DOI: 10.7256/1812-8688.2014.10.13234. 10. G.S. Aytkhozhina Metodicheskoe obespechenie otsenki 11. rezul'tativnosti i effektivnosti 12. planirovaniya nalogovoy proverki // Nalogi i nalogooblozhenie. - 2012. - 7. - C. 42 - 50.

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Efremova T.A. On-site tax inspections: the current practice and prospects of development