Evaluation of the effectiveness of tax audits and their impact on the Russian economy

In the difficult economic conditions of growing budget deficits due to falling revenues of domestic companies, including due to foreign economic restrictions imposed by unfriendly countries, tax audits serve as a tool for “whitening” the economy and creating discipline in the collection of taxes for the country's budget. In turn, a steady increase in the volume of revenues to the budget system largely contributes to solving issues of social and economic development of the country. This research paper assesses the effectiveness of tax audits and provides an economic rationale for their implementation. The paper provides an assessment of the dynamics of the total number of inspections carried out, as well as the share of violations of tax legislation, and identifies additional revenues to the country's budget system from inspections.