Yashina N.I.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation firstname.lastname@example.org ORCID id: not available
Aleksandrov E.E.National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation email@example.com ORCID id: not available
Subject Enhancing the quality of tax control is a significant tool to maintain budget stability, especially under the three-year moratorium on the increase in tax burden. The article considers the issue of increasing the efficiency of corporation tax audit, given the significance of the tax for federal and regional budgets. Objectives The purpose of the study is to develop methods for evaluating the efficiency of control over the correct assessment and timely payment of corporation tax. Methods We use both general and special research techniques. The comprehensive assessment of efficiency rests on methods for building composite indicators. We also use the methods of applied statistics, in particular, a discriminate function analysis. Results We offer various approaches to composite indicators building to measure the efficiency of tax audits of corporation tax payment. Based on the values of composite indicators, we classify the constituent entities of the Russian Federation and form stable typological groups. The tools of discriminant analysis helped determine the probability of regions' affiliation with relevant groups. Conclusions It is crucial to further improve the methods of control and audit activities. If implemented at the territorial level, the offered measures may enhance the efficiency of corporation tax audits.
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