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National Security
Reference:

Digitalization in the Russian Federation: current problems and solutions in the field of tax audits

Evloeva Alina Borisovna

Student, Department of Economic Security and Taxation, Southwest State University

305040, Russia, Kursk region, Kursk, ul. 50 Let Oktyabrya, 94

alinkursk@gmail.com
Other publications by this author
 

 
Rykunova Valentina Leonidovna

ORCID: 0000-0003-1875-0152

PhD in Economics

Associate Professor of the Department of Economic Security and Taxation, Southwest State University

94 50 Let Oktyabrya str., Kursk, Kursk region, 305040, Russia

valentina0209@mail.ru
Goryainov Andrei Alekseevich

Postgraduate student, Department of Economic Security and Taxation, Southwestern State University

94 50 Let Oktyabrya str., Kursk, Kursk region, 305040, Russia

Agoryaynov475@yandex.ru

DOI:

10.7256/2454-0668.2024.2.69337

EDN:

BPVCPO

Received:

14-12-2023


Published:

04-05-2024


Abstract: The object of this work is tax control in the Russian tax system, and the subject is the organization and implementation of tax control in the context of digitalization of the Russian economy. In their research, the authors consider in detail the topical issues of the organization of tax control in modern conditions of digitalization of the economy, identify the main problems and propose ways to solve them. It is noted that in light of the rapidly changing technological environment, tax authorities must adapt and use innovative technologies to ensure effective and transparent tax control. Digital security and efficient use of data are also important aspects. The authors propose to explore the possibilities of using technologies to analyze large amounts of data, identify potential tax violations and ensure more accurate and effective control. This can significantly improve the tax collection process and reduce the burden on tax authorities, freeing up time for more in-depth analysis and strategic planning. The study of the organization of tax control in the digital economy has a high relevance and novelty. In the modern development of technology and digitalization, more and more companies carry out their activities through online platforms and electronic systems. This creates new challenges and difficulties for tax authorities, as traditional methods and approaches to tax control may be ineffective. An effective tax control system is the basis for the economic well-being of the state, promotes the development of entrepreneurial activity and ensures stability. The study highlights the need to improve regulatory regulation in the field of detection and disclosure of economic and tax crimes. It also requires the introduction of modern methods and means of detecting and disclosing such crimes, improving cooperation and information exchange between tax authorities, law enforcement agencies and entrepreneurs.


Keywords:

tax control, government, economy, taxation, illegal activities, digitalization, tax base, audit, tax planning, digital transformation

This article is automatically translated.

Introduction

In the modern economy, the tax system is one of the key elements of government regulation. Its effectiveness is largely determined by the quality and efficiency of tax control. In turn, the active introduction of digital technologies into the economic life of society makes it possible to modernize the tax control system and make it more flexible and adaptive to changing conditions. The purpose of the study is to identify current problems and determine the optimal ways to solve them in the field of tax control in the Russian Federation in the context of digitalization. To achieve this goal, it is necessary to solve the following tasks: to study the theoretical foundations of tax control; to analyze the specifics of the organization of tax control in the digital economy; to assess the effectiveness of the existing tax control system in Russia; to identify problems and shortcomings of the current tax control system; to propose ways to improve the tax control system taking into account current trends and opportunities for digitalization. The object of this work is tax control in the Russian tax system, and the subject is the organization and implementation of tax control in the context of digitalization of the Russian economy.

The study is relevant due to the need to study the specifics of the organization of the tax control system at the current stage of the development of the digital economy in order to increase the efficiency and transparency of tax relations. The current tax control system serves as the foundation for the economic growth of the state, stimulates the development of entrepreneurial activity and contributes to ensuring stability. Tax control is one of the most important elements of the system of state regulation of the economy. It is aimed at ensuring the completeness and timeliness of tax payments, as well as the identification and suppression of tax offenses.

Characteristics of tax control in the Russian Federation

Tax control is implemented by the activities of tax authorities, which are based on reasonable specific techniques, tools and methods used in the exercise of control functions. The form of tax control is a way of concrete expression and organization of control actions (Figure 1).

Figure 1 - Forms of tax control in the Russian Federation

The tax authorities conduct the following types of tax audits of taxpayers, payers of fees, payers of insurance premiums and tax agents:

- in-house tax audits;

- on-site tax audits [1, p.13]

- checking the completeness of the calculation and payment of taxes in connection with transactions between related parties.

The purpose of desk and on-site tax audits is to monitor compliance by the taxpayer, the payer of fees, the payer of insurance premiums or the tax agent with the legislation on taxes and fees. Let's look at the main differences between desk and field inspections in table 1.

Table 1 – The main differences between desk and on-site inspections

Indicator

Desk check

On-site inspection

Who checks

Employees of local fiscal authorities at the place of registration of the taxpayer

Employees of fiscal authorities at any level

What is being checked

Documentation for the reporting period only

Documentation for a period of up to 3 years

Regularity

Each period, as declarations are submitted

Selectively

Where is it checked

At the location of the supervisory service

At the location of the organization under review

Who is being checked

All taxpayers (both individuals and legal entities)

Legal entities, individual entrepreneurs

Control actions

Analysis of the provided documentation, inspection upon VAT refund

All actions permitted by the Tax Code of the Russian Federation

Source: compiled by the author on the basis of data [2].

An on–site tax audit is a much more complex, lengthy and negative event for the taxpayer than an in-house audit.

It should be noted that financial policy and its function in public administration is extremely important, since it covers all aspects of the formation of the national economy [3, p.299]. Figure 2 shows the structure of the receipt of basic taxes to the consolidated budget of the Russian Federation for 2020 – 2022 [4].

 

 

Figure 2 - Structure of tax revenues in the consolidated

the budget of the Russian Federation for 2020 - 2022, %

 

An analysis of the tax revenues of the consolidated budget of the Russian Federation allows us to conclude that taxes and fees for the use of natural resources occupy the largest share in their structure. It is important to note that the value of this indicator varies significantly over the years under consideration. The second place in the structure of tax revenues of the federal budget belongs to the value added tax and income tax. The share of income tax in the structure of tax revenues has been generally stable over the years under review. The minimum value of this indicator is noted in 2022 and is 35.59%, and the maximum value is 41.3% and was recorded in 2020.

Thus, it can be concluded that during the analyzed period there has been a positive trend in the growth of tax revenues to the consolidated budget of the Russian Federation, the same trend persists for certain types of taxes.

Taxes are the main source of income for states, which makes the country's tax system one of the most important mechanisms of public administration [5, p. 26]. At the same time, the tax control system contributes to the prevention of tax offenses, which is an important factor in ensuring the economic security of the state. Let's analyze the conduct of desk tax audits for the period 2020-2022.

 

Table 2 – Dynamics of the results of the conducted desk inspections for 2020-2022, in thousands of rubles.

 

Name

2020

2021

2022

Change +/-

The number of desk inspections, units.

61526223

58855 819

55097597

-6428626

Of these, those who revealed violations

2 384 773

2 984 020

 

2 692 890

 

308117

Accrued according to the results of inspections in total, thousand rubles.

52436630

90395 659

 

94447388

 

42010758

Of these, taxes

35127732

64751 659

65502 641

30374909

Additional charge for one effective desk check, thousand rubles.

21,99

30,29

35,07

13,08

Source: compiled by the author on the basis of data from the Federal Tax Service of Russia https://www.nalog.gov.ru/

 

As can be seen from the data presented for 2022, the Federal Tax Service of Russia conducted 55097597 units of desk tax audits, which is less than the value of 2020 by 6428626 units. At the same time, the number of detected violations increased by 308,117 during the analyzed period. According to the results of desk control, 94447388 thousand rubles were accrued in 2022, which is 42,2010,758 thousand rubles more than in 2020. These facts are associated with a decrease in the number of declarations submitted by taxpayers, a decrease in the proportion of "zero" declarations, as well as a decrease in the number of legal entities with signs of non-functioning. Tax inspections try to become invisible to taxpayers, that is, not to interfere with their activities, tax authorities are interested in taxpayers coming out of the shadows and becoming open.

On-site tax audits are carried out by on-site tax audit departments, which conduct tax audits of taxpayers, comparing data from tax returns, balance sheets, calculations, etc., with actual documents at the enterprise [6, p.121]. In the process, the conduct of the company's activities in accordance with the legislation on taxes and fees is checked [7].

Based on the data from the 2-NC report "On the results of the control work of tax authorities", we will analyze the results of on-site tax audits. Information on the conducted on-site tax audits is presented in table 3.

 

Table 3 – Results of on-site tax audits conducted in the Russian Federation as a whole for 2020 - 2022

 

Name

2020

2021

2022

Change +/-

The number of on-site inspections, units.

6 160

7 773

9 848

3 688

Of these, those who revealed violations

5 877

7 428

9 412

3 535

Accrued according to the results of inspections in total, thousand rubles.

197393342

376889887

675211756

477 818 414

Of these, taxes

136528762

252199543

442436179

305 907 417

Additional charge for one effective on-site inspection, million rubles.

33,59

50,73

71,73

36

The effectiveness of on-site tax audits, %

95,41

95,56

95,57

0,16

Source: compiled by the author based on data [8]

 

Over the past 3 years, the number of on-site tax inspections in Russia has increased by 3,688 units, but only 5 out of a hundred inspections do without fines. The increase in the number of on-site tax audits is associated with the tendency of increasing administrative pressure on tax payers from the Federal Tax Service of the Russian Federation, when the state exercises more active control over tax obligations [9]. In 2020, due to the spread of coronavirus infection in the territory of the Russian Federation, on-site tax inspections were suspended until May 1, 2020. (Instruction of the Government of the Russian Federation dated March 18, 2020). The number of on-site tax audits in 2020 decreased by a third due to the introduction of a moratorium on their conduct. According to the results of on-site inspections, 675,211,756 thousand rubles were additionally accrued in 2022.

 

Analysis of the effectiveness of tax control in the Russian Federation

The dynamics of the indicator of additional charges per effective desk audit is an important indicator of the effectiveness of tax control and the quality of inspections. Considering this indicator, it is possible to get an idea of how the amount of additional charges changes according to the results of inspections in dynamics, to identify trends and patterns [10, p.183]. This, in turn, allows us to identify areas for improving tax audit procedures, developing new control methods and improving the overall performance of tax authorities. Consider this indicator in Figure 3.

 

 

Figure 3 – Dynamics of the indicator of additional charges for one effective desk check in 2020-2022, thousand rubles.

 

The dynamics of additional charges for one effective desk check is positive, and the indicator amounted to 35.07 thousand rubles in 2022, but the indicator is at a low level. Of the 100 desk inspections in 2021-2022, only 5 revealed violations.

The dynamics of the performance indicator of desk tax audits for 2020-2022 is presented in Figure 4.

 

 

Figure 4 – Dynamics of the performance indicator of desk tax audits, %

 

According to the indicator of the effectiveness of desk tax audits, there is a negative trend, in 2022 it amounted to only 4.89%. However, the absence of identified violations on them may also indicate the high quality of the work of tax authorities in terms of informing taxpayers about changes in tax legislation, rules for filling out and deadlines for submitting tax reports, improving financial literacy of the population and entrepreneurs, which is also an important function of tax authorities. Also of great importance in tax control is the indicator of the quality of the inspections carried out [11, p.205]. It expresses the legality of additional tax payments based on the results of tax audits.

It should be noted that the analysis carried out by the tax authorities during the desk audit is used when planning an on-site tax audit [12, p.127]. Therefore, when considering the indicators for assessing the quality of in-house inspections, it is necessary to take into account the results of in-house tax audits that affected the additional charges for on-site tax audits.

The dynamics of additional charges for one on-site inspection shows the change in the amount of additional charges as a result of on-site inspections over time, allows you to identify trends and dependencies, identify areas for improving tax control, developing new methods and increasing its effectiveness. Consider this indicator in Figure 5.

 

Figure 5 – Dynamics of the indicator of additional charges for one effective on-site inspection for 2020 - 2022, million rubles.

As we can see, the dynamics of the indicator of additional charges for one effective on-site inspection is growing. Accordingly, the amount of additional charges for one effective on-site inspection is increasing, a significant increase can be noted in 2022, so the amount of additional charges for 1 on-site inspection in 2022 amounted to 71.73 million rubles. 

 

The dynamics of the performance indicator of on-site tax audits for 2020-2022 is presented in Figure 6.

 

 

Figure 6 – Dynamics of the performance indicator of on-site tax audits in 2020-2022, %

 

As we can see, the performance indicator of on-site tax audits is increasing and amounts to more than 95.57% in 2022, that is, 95.57% of on-site tax audits ended with the detection of violations. And although in 2020 there was a moratorium on on-site control, the effectiveness of on-site inspections in Russia over the analyzed period of time remains at a very high level [13].

Having analyzed this information, we can say that on-site inspections are the most effective form of tax control. The high efficiency of on-site tax audits is primarily due to the fact that tax inspectors have free access to all documents of the organization and, therefore, can study them in detail [14, p.63]. This allows you to form an evidence base for all existing offenses.

 

Current problems in the field of tax control and ways to solve them

 

With the development of digital technologies, it has become more difficult to track and control the tax obligations of companies and individuals. Authorities may face challenges in monitoring electronic transactions, cryptocurrencies and other digital assets. Changes in tax legislation and the complexity of its interpretation may create difficulties for companies and individuals in meeting tax obligations. Ensuring clarity and transparency in legislation can help improve compliance.

Some forms and methods of tax control provided for by the Tax Code of the Russian Federation are outdated and ineffective [15, p.230]. In particular, conducting tax audits is a rather laborious and costly process, and the results of tax audits are not always reliable. Also, not all tax officials have sufficient knowledge and skills to carry out tax control [16]. In particular, they do not always possess modern methods and means of detecting violations of tax legislation. In some cases, questions related to what tax incentives and incentives are provided to companies and individual industries may cause discussions about the fairness and effectiveness of such measures.

Also, one of the problems is the imperfection and insufficient automation of tax systems. This leads to frequent errors and delays in processing information, as well as opportunities for fraudulent actions. To solve this problem, it is necessary to invest in the development of digital platforms and software, as well as provide training and support to tax officials.

Another problem is the lack of transparency and accessibility of information about tax audits for taxpayers. This creates uncertainty and makes it difficult to comply with tax obligations. To solve this problem, it is necessary to develop a centralized electronic platform where payers will be able to receive information about the inspections being carried out, the timing of their conduct, as well as provide the necessary documents in electronic form.

In the context of digitalization, many countries are implementing various measures to improve tax control and combat tax crimes. Countries such as Singapore, Estonia and the Netherlands have developed digital platforms to simplify the tax reporting process. These platforms provide convenient access to tax data, simplify the process of filling out tax forms and allow tax authorities to more effectively control the tax base [17, p.56]. The United States, Great Britain and Canada are actively implementing data analytics and artificial intelligence to identify tax crimes. Machine learning algorithms help automate the analysis of tax data and identify anomalies, which makes the control process more efficient.

Also, many countries actively cooperate with each other to exchange information on financial transactions and tax data. For example, the Financial Account Information Exchange (CRS) program helps countries detect and crack down on tax evasion and income concealment abroad. In the context of digitalization, it is especially important to ensure the protection of tax data from cyber attacks [18, p.115]. Many countries, including Germany, Japan and Sweden, are investing significant resources in improving the cybersecurity of tax systems, including the introduction of modern encryption technologies and data protection mechanisms.

Turning to the Russian Federation, it is important to apply similar approaches to improve tax control. It is important to regularly update security systems and use advanced encryption methods. It is also necessary to provide training to tax officials on cybersecurity issues in order to minimize threats from intruders. It is necessary to develop and implement reliable mechanisms for verifying the reliability of the information provided. This will help reduce the possibility of document forgery and improve the quality of tax data.

It is also worth paying attention to the development and application of analytical tools and artificial intelligence [19]. These technologies can help automate the data analysis process, identify inconsistencies and anomalies, and optimize the sample for tax audits.

Finally, it is important to provide training and support to tax officials. The introduction of digital technologies requires new knowledge and skills, so it is important to conduct training and organize regular updates for staff.

In general, the following strategies can be used to solve possible problems:

- Technological innovations: the introduction of modern technologies to improve the monitoring and control of tax liabilities. This strategy involves the use of modern technologies to improve the monitoring and control of tax liabilities. For example, the introduction of digital accounting and monitoring systems can significantly simplify the process of collecting and analyzing data on tax payments, reduce the likelihood of errors and improve the overall efficiency of tax authorities.

- International cooperation: cooperation between countries to develop common tax standards and protocols.  Such cooperation helps to prevent tax fraud associated with the movement of capital and profits across borders, and creates more equitable conditions for business on an international scale.

- Education and transparency: raising awareness of tax obligations and creating a more transparent tax system. Creating a more transparent tax system and accessible tax information can reduce uncertainty and promote greater tax integrity.

- Simplification of the tax system: elimination of excessive complexity of tax legislation to improve its compliance. Simplification of tax procedures and elimination of excessive rules and restrictions help to make the system more understandable and accessible to all participants in the economy. It also reduces the opportunities for tax fraud by reducing the number of loopholes and gaps in legislation. [20, p. 42].

- professional development of tax officials. The organization of training for tax officials in modern methods and means of detecting violations of tax legislation helps them to respond more effectively to tax violations. This may include both technical training on the use of new technologies and software, as well as training on the development of professional skills in the field of tax control.

- development of new forms and methods of tax control. It is necessary to introduce new forms and methods of tax control based on modern technologies and methods [21, p.250].

- to introduce methods of big data analysis and artificial intelligence methods to identify violations of tax legislation. The use of modern data analysis and artificial intelligence technologies helps tax authorities process large amounts of information and identify hidden patterns and anomalies. For example, machine learning algorithms can be used to build models that predict the likelihood of tax violations based on historical data. This will allow the tax authorities to use their resources more efficiently.

 

Conclusions

In the context of the active development of information technologies and the transition to electronic document management, there is a need to modernize existing control mechanisms and develop new approaches to solving problems related to tax evasion and income concealment. The identification and disclosure of tax offenses is a difficult and time-consuming task. It requires the tax authorities to be highly qualified, professional and use modern methods and tools. Various methods and means used by tax authorities for this purpose were analyzed.

Desk tax audits are an effective control measure and their number has decreased over the past 3 years. At the same time, on-site inspections are currently the most effective form of tax control. But it should be noted that the analysis carried out by the tax authorities during the desk audit is used when planning an on-site tax audit. Therefore, when considering the indicators for assessing the quality of desk audits, it is necessary to take into account the results of desk tax audits that affected additional charges for on-site tax audits.

To improve the effectiveness of tax violations detection, the following measures should be taken:

- improvement of regulatory and legal regulation in the field of detection of tax offenses related to the use of digital technologies in the field of online commerce.

-implementation of big data analysis methods in order to identify tax violations;

-ensure compatibility and integration of various automation systems used in tax audits. This will automate processes, simplify the exchange of information and improve the efficiency of tax authorities.

- the state should actively invest in the development of digital technologies and the modernization of the tax system. This will improve the efficiency of checks, improve the accuracy of information processing and reduce the opportunities for fraud.

The implementation of these measures will improve the effectiveness of tax control in the context of digitalization and ensure the protection of the economic and financial security of the state.

References
1. Aghababyan, V.E., & Ochakovsky, V.A. (2018). Tax control as an element of tax administration in the Russian Federation. Polymatis, 9, 13.
2. The difference between an on-site and a desk tax audit [Electronic resource] – Retrieved from https://rosco.su/press/otlichie_vyezdnoy_ot_kameralnoy_nalogovoy_proverki
3. Tokareva N.A.., & Doroshina O.P. (2018). Tax control as the main element of the tax administration system (on the example of the Nizhny Novgorod region). Society, state, personality: modernization of the system of relationships in modern conditions (pp. 388-391).
4. Analytical portal of the Federal Tax Service of Russia [Electronic resource]. Retrieved from https://analytic.nalog.gov.ru
5. Falshina, N.A. (2018). Tax control as a modern institute of tax law. Taxes-journal, 1, 25-29.
6. Selyukov, M.V. (2022). The tax mechanism as a key regulator of state tax policy. Siberian financial school (pp. 119-125).
7. Melnikova N.P., & Tikhonova A.V. (2023). Tax policy of Russia under sanctions pressure: theoretical approaches and alternative directions for practical implementation. National security / nota bene.
8. The Federal Tax Service of Russia [Electronic resource]. Retrieved from https://www.nalog.gov.ru/rn77/related_activities/statistics_and_analytics/effectiveness
9. Antipina, D.P. (2022). The main directions for improving tax control in the Russian Federation. Bulletin of Eurasian Science, 1.
10. Yakubenko, G. A. (2021). Tax law [Text]: a manual on the discipline of the same name for students of the retraining specialty 1-24 01 71 "Jurisprudence" and 1-24 01 72 "Economic law" by correspondence. Gomel : Sukhoi State Technical Technical University.
11. Lagutina, L. G. (2022). Organization and methodology of tax audits [Text]: textbook for universities. Moscow: Yurait Publishing House.
12. A.V. Bryzgalin, V.R. Bernik, E.A. Golovkin. (2020). “Taxes and tax law". Moscow.
13. Ordynskaya, E. V. (2022). Organization and methodology of tax audits [Text]: textbook and workshop for universities. – 3rd ed., reprint. and add. Moscow: Yurait Publishing House.
14. Silvestrova, T.Ya. et al. (2018). Tax control and assessment of its effectiveness. Bulletin of the Russian University of Cooperation, 1(31), 61-64.
15. Poponova, N.A. (2019). Modern trends in the development of tax control. Moscow: Publishing house "Scientific consultant".
16. Kalinskaya, M.V., Kuznetsova, N.V., Ivanenko, Ya.R., & Stamova, K.V. (2023). Transition to tax monitoring in 2023: procedure and advantages. Bulletin of the Academy of Knowledge, 2(55).
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First Peer Review

Peer reviewers' evaluations remain confidential and are not disclosed to the public. Only external reviews, authorized for publication by the article's author(s), are made public. Typically, these final reviews are conducted after the manuscript's revision. Adhering to our double-blind review policy, the reviewer's identity is kept confidential.
The list of publisher reviewers can be found here.

The development of the digital economy requires appropriate, and now, advanced formation and improvement of processes and mechanisms of its state regulation. Since one of the functions of management is control, tax control and tax administration play a crucial role in state tax management. The main direction of the development of the tax control and tax administration system in Russia has become the use of automation of functions, digital tools, and digital transformation of processes. The Federal Tax Service of Russia is one of the most successful tax agencies in the world in this regard. Tax control remains one of the priorities for tax administrations in developed countries. In the digital economy, tax control is being transformed and improved through automation, contactless interaction with the taxpayer within the framework of inspections. At the same time, two complementary directions are developing, on the one hand, the development of digital tools for tax control and administration, and on the other hand, the development of approaches to taxation of the digital economy. The presented article is devoted to the problems of the development of tax control in the digital economy and corresponds to the subject of the journal. The title of the article does not fully correspond to the content, an adjustment is needed. The title focuses on the digitalization of the Russian economy, and according to the text of the article, the subject of the study is tax control and tax administration. Therefore, it is advisable to reformulate the title of the article, shifting the emphasis. The article highlights sections that correspond to the presented requirements of the journal "National Security / nota bene". In the "Introduction" the author makes an attempt to substantiate the significance and relevance of the chosen research direction. There are no standard elements for "Conducting" scientific articles. The author needs to supplement the Introduction with such mandatory elements as the purpose, objectives, object and subject of research, and practical significance. In the section "Characteristics of tax control in the Russian Federation" the author examines the current state and approaches to tax control in Russia and its development. At the same time, the author does not disclose all the current directions and components of tax control, for example, tax control in the form of tax monitoring. The section "Analysis of the effectiveness of tax control in the Russian Federation" summarizes the results of the author's assessment of the effectiveness of tax control in terms of additional charges based on the results of inspections. The section "Current problems in the field of tax control and ways to solve them" is devoted to listing various problems in the field of tax control and tax administration and possible ways to overcome them. In the "Conclusions" section, the author draws conclusions about the effectiveness of both on-site and off-site tax audits, and suggests measures to improve the effectiveness of detecting and disclosing economic and tax crimes. At the same time, the digitalization of the Russian economy does not become the subject of research. The author should reflect all existing forms of tax control (Fig. 1). In assessing the effectiveness and efficiency of tax audits, it is worth considering that comparing desk and field inspections is incorrect based on the results of additional charges, since 100% of all tax returns are often subject to desk inspections (for example, when reimbursing VAT from the budget or receiving tax deductions), and The on-site inspection is currently being carried out actually based on the results of the desk check. The purpose of the on-site audit is the collection by tax inspectors of supporting documents, evidence, and research of tax risks directly from the taxpayer, when the risk of additional charges identified by the results of the desk audit is very high. The author should also decide whether it is advisable to describe all existing problems, limiting them to a formal enumeration, or focus, for example, on the need to develop digital approaches to tax control and administration, having considered the problem in more detail. The research uses well-known general scientific methods: analysis, synthesis, comparison, ascent from the abstract to the concrete, logical method, etc. Among the specific methods of economic research, the author applied statistical and coefficient analysis. The chosen research topic is extremely relevant. The relevance of the topic raised in the article is due to the fact that the digital transformation of the economy requires the appropriate development of tax administration and control tools. Taxes, fees and customs duties, as well as mechanisms for controlling the completeness and timeliness of their payment, should correspond to the technologies developing within the framework of digitalization, new directions and models of business, business processes and financial transactions. At the same time, the relevance of the research and the scientific relevance of the article have not been proven. In the introduction, the author shows that these are important areas for research, but in order to confirm their relevance, it is also necessary to prove their significance in today's conditions, and not in principle their significance. The article has elements of practical significance, however, they require more detailed study. The author gives suggestions for improving tax control and tax administration, however, the formulated proposals look quite general and do not fully follow from the results of the study. The author has not explicitly formulated the scientific novelty of the study. The article should be supplemented with the author's vision of scientific novelty. This will increase the attractiveness of the research to the general readership of the journal. The style of the article is scientific and meets the requirements of the journal. The author makes extensive use of visualization elements of the research results – figures, tables and diagrams. The article contains 6 figures and 3 tables. At the same time, the numbers in Tables 2 and 3 must be brought to a single perceived format – in the appropriate units (million, thousand) with digit separators. The bibliography is presented by 14 sources, which does not meet the requirements of the journal. The bibliography is formed, first of all, by domestic research and textbooks. There are no foreign studies, only 5 sources have been published in the last 3 years, which also does not meet the requirements of the journal "National Security / nota bene". The advantages of the article include the following. Firstly, the relevance and significance of the chosen research area. Secondly, the availability of illustrative material. The disadvantages include the following. Firstly, there is a lack of evidence of the relevance of the study, substantiation of its practical significance and scientific novelty. Secondly, there is a lack of appeals to opponents on such an urgent and widely covered topic in scientific periodicals and the business community. Thirdly, bringing the title, the "Introduction", the list of references in line with the requirements of the journal. Fourth, it is necessary to supplement the description of forms of tax control with all existing forms, adjust the approach to evaluating the effectiveness of in-house and on-site tax audits, determine the choice of a problem for analysis and the formation of proposals for its leveling. These shortcomings need to be eliminated. Conclusion. The presented article is devoted to the problems of tax control in the digital economy. The article reflects the results of the author's research and may arouse the interest of the readership. The article may be accepted for publication in the journal "National Security / nota bene", provided that the comments indicated in the text of this review are eliminated.

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Peer reviewers' evaluations remain confidential and are not disclosed to the public. Only external reviews, authorized for publication by the article's author(s), are made public. Typically, these final reviews are conducted after the manuscript's revision. Adhering to our double-blind review policy, the reviewer's identity is kept confidential.
The list of publisher reviewers can be found here.

The subject of the study. Based on the title, the article should be devoted to tax control in the Russian Federation. The author planned to identify current problems and ways to solve them in the context of digitalization. In general, the content of the article corresponds to the stated topic. The research methodology is based on the use of data analysis and synthesis methods. It is valuable that the author uses graphical tools: in particular, 3 tables and 6 figures have been prepared. At the same time, it is recommended to indicate the source and indication of the author's contribution under all graphic objects (compiled/compiled and calculated by the author, etc.). The relevance of the study of issues related to the modernization of tax control is beyond doubt, since the amount of income credited to the budgets of the budgetary system of the Russian Federation depends on this. In conditions of a sufficiently large number of tasks requiring solutions using budget financing, it is undoubtedly necessary to improve the quality of tax control. Therefore, research on the chosen topic meets the national interests of the development of the Russian Federation and will be in demand among a wide readership. The scientific novelty in the material submitted for review is partially present and is related to the recommendations formulated by the author on solving the problems of organizing tax control in the Russian Federation. Style, structure, content. The style of presentation is scientific. The structure of the article is built by the author, which allows you to reveal the topic qualitatively. Familiarization with the content showed the great work carried out by the author on the collection and processing of data on the subject of the study. However, the formulated proposals are presented extremely abstractly and the nature and trajectory of their impact on the identified problems is not even clear from the context. For example, the author talks about the need to develop and implement effective measures to combat tax crimes and fraud: what specific measures are we talking about? What specific tax crimes are we talking about? How is fraud related to tax crimes? Each thesis presented in the text of the article requires justification. It is also necessary to draw the author's attention to the inadmissibility of using the abbreviation "RF" in scientific works. Bibliography. The bibliographic list consists of 20 titles. Attention is drawn to the fact that there are no studied foreign scientific publications. It seems that their inclusion will make it possible to supplement the article with modern foreign trends in the identification of tax offenses and various control measures. Appeal to opponents. Despite the author's list of sources, no scientific discussion was found, which reduces the impression of familiarization with the reviewed material. When finalizing the article and filling the author's recommendations with specific content, it is also necessary to discuss the conclusions with other authors. This will have a positive impact on enhancing the depth of scientific novelty and increase the demand for scientific publications among potential readership. Conclusions, the interest of the readership. Taking into account all the above, the article requires a point-by-point (in the final block of the article), but meaningful revision, after which its publication is recommended, since this will ensure its relevance to a potential readership.

Third Peer Review

Peer reviewers' evaluations remain confidential and are not disclosed to the public. Only external reviews, authorized for publication by the article's author(s), are made public. Typically, these final reviews are conducted after the manuscript's revision. Adhering to our double-blind review policy, the reviewer's identity is kept confidential.
The list of publisher reviewers can be found here.

The subject of the research in the reviewed article is tax control in the Russian Federation, the article examines the current problems of tax control and ways to solve them in the context of digitalization in our country. The research methodology is based on the study of scientific literature on the topic of the work, the analysis of data on tax revenues to the consolidated budget of the Russian Federation in recent years and the effectiveness of desk tax audits. According to the authors, the research submitted for review is relevant due to the need to study the specifics of the organization of the tax control system at the current stage of the development of the digital economy in order to increase the efficiency and transparency of tax relations. One can agree with this justification, especially since in the system of state regulation of the economy, tax control is one of the most important elements aimed at ensuring the completeness and timeliness of tax payments, as well as at identifying and suppressing tax offenses. The scientific novelty of the reviewed study, according to the reviewer, consists in the conclusions that in the context of the active development of information technologies and the transition to electronic document management, there is a need to modernize existing control mechanisms and develop new approaches to solving problems related to tax evasion and income concealment. The article structurally highlights the following sections: Introduction, Characteristics of tax control in the Russian Federation, Analysis of the effectiveness of tax control in the Russian Federation, Current problems in the field of tax control and ways to solve them, Conclusions and Bibliography. The article examines the forms of tax control in our country, shows the main differences between desk and field inspections, shows the structure of tax revenues to the consolidated budget of the Russian Federation, and notes the positive dynamics of tax revenues. As a result of studying the dynamics of the results of the conducted desk inspections for 2020-2022, the authors conclude that tax inspections are trying to become invisible to taxpayers, that is, not to interfere with their activities, tax authorities are interested in taxpayers coming out of the shadows and becoming open. When covering on-site tax audits in the Russian Federation, it was noted that only 5% of them do without fines. The average amount of additional charges per effective desk check in 2022 amounted to 35.07 thousand rubles. The publication reflects the problems in the field of tax control and suggests ways to solve them, shows possible strategies. The bibliographic list includes 21 sources – scientific publications of Russian scientists on the topic of the article, as well as Internet resources to which there are address links in the text confirming the existence of an appeal to opponents. The article reflects the results of the research conducted by the authors, corresponds to the direction of the journal "National Security / nota bene", contains elements of scientific novelty and practical significance, may arouse interest among readers, and is recommended for publication.