Tax Monitoring as an Instrument of State Support

In the current crisis situation for the economy, the issue of supporting the real sector of the economy with new forms of cooperation from the state is extremely relevant. To maintain the interests of the state and taxpayers, a form of interaction and tax monitoring has been developed and introduced, which is aimed at cooperation and realization of the interests of all participants. The purpose of this work is to study the role of tax monitoring in the system of measures to support business in the Russian Federation, to give its assessment, to make proposals for bringing together the interests of the state and taxpayers. The subject of the article was to study the current form of state control-tax monitoring, and the result will be a conclusion on its improvement and the spread of its implementation. The author, on the basis of the study of the current practice of applying the state tax control form of tax monitoring, identifies the positive and negative sides of this form, conducts a comparative analysis with the current practice in other forms, assesses the prospects and makes assumptions to expand the current practice. Author makes proposals for optimizing the mechanism of tax monitoring.