THE EFFECTIVENESS OF OFFICE-BASED AND ON-SITE TAX AUDITS IN 2020–2025: STATISTICAL ANALYSIS AND PROSPECTS FOR THE DEVELOPMENT OF CONTROL WORK
Journal: BULLETIN OF ECONOMIC SECURITY
№ 1
, 2026
Rubrics: ECONOMIC SCIENCES
Authors:
1.
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot’
(Department of Economic Security, Finance and Economic Analysis, Professor)
employee
employee
2.
Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot’
(Cadet)
Type:
Article
Pages:
from 178
to 182
Status:
Published
Received:
26.02.2026
Accepted:
02.03.2026
Published:
11.03.2026
Subject area:
UDC 336.225.673
Language:
Russian
Keywords:
tax audits, form № 2-NK, desk audits, on-site audits, effectiveness, additional assessments, Federal Tax Service of Russia, tax statistics analytics
Abstract:
Held a comprehensive analysis of current trends in the organization and effectiveness of tax audits in the Russian Federation, based on open data from the Federal Tax Service of the Russian Federation (Form № 2-NK) and analytical publications. A steady decline in the overall number of audits, coupled with an improvement in the quality of audits, is identified, where the share of successful audits is growing, and the average and total amount of additional assessments is increasing. Presented descriptive and analytical sections with tabular summaries of key indicators, a regression-logical analysis of the possible causes of the increase in additional assessments, and practical recommendations and measures aimed at reducing the amount of additional assessments while maintaining high audit quality are proposed.
Held a comprehensive analysis of current trends in the organization and effectiveness of tax audits in the Russian Federation, based on open data from the Federal Tax Service of the Russian Federation (Form № 2-NK) and analytical publications. A steady decline in the overall number of audits, coupled with an improvement in the quality of audits, is identified, where the share of successful audits is growing, and the average and total amount of additional assessments is increasing. Presented descriptive and analytical sections with tabular summaries of key indicators, a regression-logical analysis of the possible causes of the increase in additional assessments, and practical recommendations and measures aimed at reducing the amount of additional assessments while maintaining high audit quality are proposed.
Keywords:
tax audits, form № 2-NK, desk audits, on-site audits, effectiveness, additional assessments, Federal Tax Service of Russia, tax statistics analytics
tax audits, form № 2-NK, desk audits, on-site audits, effectiveness, additional assessments, Federal Tax Service of Russia, tax statistics analytics
1. Part One of the Tax Code of the Russian Federation dated July 31, 1998 № 146-FZ // Collection of Legislation of the Russian Federation. № 31. Art. 3824.
2. Letter of the Tax Policy Department of the Ministry of Finance of Russia dated June 24, 2025 № 03-07-11/61264 «On the application of VAT by organizations applying the simplified tax system (STS) as of January 1, 2025» // URL: https://base.garant.ru/412309122/
3. Federal Tax Service of Russia. Data on Statistical Tax Reporting Forms. Report Form № 2-NK «On the results of control work by tax authorities (information on the conduct of desk and on-site audits)» // URL: https://www.nalog.gov.ru/rn14/related_activities/statistics_and_analytics/forms/
