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Digitalization Of Tax Control In The Russian Federation: Analysis And Trends

Table 1:

At the date of01.01.2019 At the date of 01.01.2020 Deviation, %
Off-site tax inspection, unit 67 889 283 62 802 102 92.51
where: identified violations 3 531 116 2 447 065 69.30
Additionally charged payments (including tax penalties and interest), thousand rubles 55 631 081 37 743 893 67.85
Field inspections of organizations, individual entrepreneurs and other persons engaged in private practice, units. 14 156 9 047 63.91
where: identified violations 13 842 8 694 62.81
Additionally charged payments (including tax penalties and interest), thousand rubles 307 769 124 299 895 113 97.44
Number of legal entities, units. 4 085 035 3 715 287 90.95
Coverage of organizations with field inspections, % 0.3 0.2 66.67
Coverage of organizations with off-site inspections, % 1661.9 1690.3 101.71
Effectiveness of on-site tax inspections *, thousand rubles 22234 34494 155.14
Effectiveness of off-site tax inspections *, thousand rubles 15.8 15.4 97.47
* Efficiency of tax inspections E = P / Q,P – amount of additional back payments based on the results of tax audits, million rub.;Q – the number of tax audits that found out violations of the law on taxes and fees
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