What question did this study set out to answer?

This study aims to analyze the legal framework that supports the effectiveness of tax authorities in their control functions.

June 3, 2026

On the Issue of the Functioning of the Legal Mechanism to Ensure the Effectiveness and Performance of Tax Authorities in the Exercise of Control

Key Points

This study aims to analyze the legal framework that supports the effectiveness of tax authorities in their control functions.
Comparative research on tax control mechanisms in Russia and foreign countries
Analysis of theoretical and practical aspects of legal instruments
Generalization and systematization of expert opinions on tax administration
Identified the need for constant improvement of legal instruments used by tax authorities
Highlighted both positive and negative aspects of the current legal mechanisms
Proposed adaptations to legal frameworks based on successful foreign practices

Abstract

The consistent digital transformation of the tax system of the Russian Federation in modern conditions makes it advisable to study the functioning of the legal mechanism for ensuring the effectiveness and performance of tax authorities in tax control due to the need to achieve sustainable development of the Russian financial system, contributing to the financial stability of the country’s economy. At the same time, the content of the legal mechanism for ensuring effectiveness and efficiency has not been determined, which determines the need to identify interdependent links between the legal instruments used by tax authorities in the implementation of tax control for effective tax administration, ensuring a balance of public and private interests. The purpose of the study is to conduct a legal analysis of the theoretical and practical aspects of the implementation of legal instruments, ways and means of achieving the goal of sustainable economic development, the totality of which forms a legal mechanism for ensuring effectiveness and efficiency, highlighting their positive and negative aspects that require scientific understanding due to the ambiguity of its functioning. The paper uses methods of comparative research of the theoretical aspects of the content of the legal mechanism for ensuring the effectiveness and efficiency of tax authorities and their implementation in practice in Russia and foreign countries. The methods of generalization and comparison of the information obtained in combination with the methods of systematization and logical legal analysis of the opinions of scientists allowed us to formulate proposals aimed at the implementation of successful foreign experience in the current legislation of the Russian Federation. It is proved that the legal instruments of tax control used by tax authorities in their activities, forming the legal basis for ensuring the effectiveness and efficiency of tax administration, need constant improvement and adaptation to new economic conditions, as they represent a sought‑after model of holistic interaction between participants in tax relations.

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