The Current State of Tax Control in the Russian Federation

In this article, the authors examine current issues in the legal regulation of tax control in the context of its digital transformation and focus on economic security. They analyze the systemic contradictions between the need to effectively combat complex tax evasion schemes and the state's obligation to guarantee the protection of the rights of bona fide taxpayers. The authors formulate specific legal recommendations for amending tax legislation aimed at maintaining a balance between the interests of fiscal authorities and taxpayers, as well as legalizing pre-audit procedures and improving the institution of tax monitoring.

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