PROBLEMATIC ASPECTS IN THE RUSSIAN FEDERATION TAX CONTROL DEVELOPMENT

Subject. Problems hindering effective tax control and the ways of surmounting them, which in turn facilitate the Russian Federation's sustainable development. Goals. The goals include the investigation of the modern Russian Federation's tax control problem aspects. Methodology. The study includes a complex approach, based on applying the generalization, comparison, grouping, analysis and synthesis methods. Results. The authors conclude that the modern Russian Federation's tax control problem aspects are connected with the conflict of interests between the state, represented by the tax control bodies which aim at performing budget revenue, and the taxpayers, who are interested in decreasing their tax burden. The authors also suggest that the modern Russian Federation's tax control problem aspects evolve due to the absence of a clear legislative regulation of ordering on-site and desk audit; insufficient professional competence, tax culture and Russian Federation's Federal Tax Service's officers' inadequate literacy. Accordingly, it is necessary to implement the measures on redistributing the tax burden without changing the basic taxes and fees. It is also essential to renew the criteria on ordering on-site tax audit and to develop the Federal Tax Service's officers' professional competence, tax culture and literacy. The perspectives of the tax control's further development are defined with the digital technologies' integration, which leads to creating the digital tax administration in the Russian Federation.