THE PROCEDURE OF ORGANIZATION OF TAX AUDITS AND EVALUATION CRITERIA OF ITS EFFICIENCY
The paper studies the process of organization of tax audits and ways to improve it. The article describes the concept of tax control, desktop and on site tax audits, given the comparative characteristics of tax audits between individuals and legal entities. The technique of evaluating the effectiveness of cameral and field tax audits, the concept of field tax audits at the federal level in relation to its goals and objectives. The features of the main forms of control work relating to the registration of taxpayers, field and desk audits. The evaluation of the prospects of development of the control of tax authorities.