TY  JOUR
TI  The effectiveness of office-based and on-site tax audits in 2020–2025: statistical analysis and prospects for the development of control work
KW  tax audits
KW  form № 2-NK
KW  desk audits
KW  on-site audits
KW  effectiveness
KW  additional assessments
KW  Federal Tax Service of Russia
KW  tax statistics analytics
JO  BULLETIN OF ECONOMIC SECURITY
AU  Boboshko, N.M.
AU  Sapozhnikova, D.A.
PY  2026
IS  0
PB  Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot