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ANALYSIS OF TAX CONTROL EFFICIENCY

The performance of functions of the state demands the systematic replenishment of the financial resources whose main source is taxes. Practice shows that taxpayers do not always pay taxes in the due time and in full in which is connected with a number of the objective and subjective reasons. In addition, cases of conscious evasion from payment with use of both lawful and not lawful ways of minimization of taxes take place. Violation of the tax law leads to the essential underfulfilment of the budgetary tasks that, in its turn, aggravates the need of the state for additional sources of financing. Strengthening of the fiscal function is reached mainly by means of realization of the powers of tax authorities. The features of organization of the tax audits in the Inspectorate of Federal Tax Service for Kursk are considered in the present article. The assessment of the level of efficiency and intensity of the cameral and exit tax audits is carried out.

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