Compliance Effect of Tax Audits

Abstract

The article examines the impact of inspections conducted by tax authorities based on the use of analytical data processing technologies on the facts of the taxpayer’s economic life in order to ensure state budget revenues on the perception of business owners on the state’s tax policy as a whole. Tax control measures, in addition to inhouse and tax audits, such as witness interviews and inspections of the territory of a legal entity, lead to a reduction in business entities both by forcing them to voluntarily liquidate and by threatening to exclude them from the unified state register of legal entities. Tax service inspectors deliberately ignore the dignity of the taxpayer's personal representative. The author concludes that it is necessary to maintain a balance between the fiscal interests of the state and the right of taxpayers to perform their duties in good faith by the state.