MODERN TRENDS AND PROSPECTS FOR THE DEVELOPMENT OF TAX MONITORING IN RUSSIA 

Badeeva Elena Aleksandrovna, doctor of technical sciences, professor, sub-department of accounting, taxation and auditing, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: badeeva_elena@mail.ru
Mashkina Angelina Alekseevna, student, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: goldangel1998@mail.ru
Nagaeva Alina Nikolaevna, student, Penza State University (40 Krasnaya street, Penza, Russia), E-mail: nagaevalina2911@mail.ru

336.025: 336.225.673 

10.21685/2227-8486-2020-1-2 

Subject and goals. The rapid development of technologies and automation of many processes currently require the tax service to introduce fundamentally new forms and methods of tax monitoring that involve information interaction between organizations and the Federal tax service of Russia in an electronic format. The subject of the study is the problem of modifying the relations between tax authorities and taxpayers using tax monitoring. The purpose of this work is to assess the effectiveness of tax monitoring implementation at the current stage and the prospects for its further use.
Methods. In the process of research, methods of analysis and synthesis, comparison and generalization of information were used.
Results and conclusions. Current trends in the use of tax monitoring, the advantages of this system, as well as the difficulties encountered in its implementation, and the prospects for the development of this type of control in Russia are considered. Horizontal monitoring minimizes the number of violations of tax legislation and improves the quality of tax authorities ' tax control activities. 

taxes, taxation, tax control, tax administration, tax monitoring