СТАТИСТИЧЕСКАЯ ОЦЕНКА НАЛОГОВОГО КОНТРОЛЯ КАК ИНСТРУМЕНТ НАЛОГОВОГО МОНИТОРИНГА

In the framework of this study, the authors developed and tested a methodology for assessing tax control in Russia as one of the main instruments of tax monitoring. We analyzed the dynamics of the increase in tax revenues to the budget of the Russian Federation due to the intensive work of tax authorities in the regions, which consists in automating the mechanisms of tax administration. We conducted a typification of the regions of Russia in terms of the level and quality of tax control.