UDC 336.717

ASSESSMENT OF THE PROSPECTS FOR DIGITALIZATION OF OPERATIONAL PROCEDURES IN THE FIELD OF TAX CONTROL Assessment of the prospects for digitalization of operational procedures in the field of tax control

Published in Journal of Applied Research · Issue 5 · ELocator: 189-196 · Rubric: ECONOMICS. ECONOMIC SCIENCES.
DOI: https://doi.org/10.34755/IROK.2026.69.89.026
Received: 09.08.2026 Accepted: 12.08.2026 Published: 12.08.2026
The article examines modern tax control mechanisms in the system of state financial management of the Russian Federation, with special attention paid to the role of tax audits and the new institution of tax monitoring. The article analyzes three basic forms of control - desk, on-site and counter inspections - their essence, objects and procedures of application, as well as the regulatory provisions of tax legislation that give these procedures legal certainty. Special emphasis is placed on the Institute of tax monitoring, which is a voluntary format of interaction between taxpayers and the Federal Tax Service and is aimed at the prompt resolution of disputes in real time, reducing the number of on-site and desk inspections, subject to compliance with the requirements. The work details the requirements for participation in the monitoring regime: financial thresholds and the availability of an effective internal control system that meets the requirements of the Federal Tax Service.
tax control, tax audits, tax monitoring, desk check, on-site check, counter check, state treasury, tax legislation, tax code, tax authorities
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