Importance In a down economy, searching for alternative sources of government revenues that can be identified through implementing the measures of tax control necessitates improvement of approaches to evaluating the efficiency of the latter. Objectives The purpose of the study is to improve the system of indicators and a methodology to analyze tax control efficiency evaluation. Methods Using the comparative methods, we considered scientific approaches to tax control efficiency evaluation. Results The paper defines prerequisites for improving the tax control efficiency evaluation, reviews current coefficients of its efficiency. The analysis enabled to make methodological recommendations for applying the indicators to measure tax control efficiency (i.e. tax audit performance ratio, number of audits per one specialist, tax collection rate). The focus is on indicators of the extent of tax audits and justification of entity evaluating the tax control efficiency. The findings may be useful for drafting measures to improve the efficiency of tax control and determining priorities of the Russian tax system development. Conclusions and Relevance Perfecting the analysis of tax control efficiency is one of tools applied to improve tax collection and ensure economic security of the Russian Federation.
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