%0 Journal Article %T Interaction of the Ministry of Internal Affairs of Russia and the Federal Tax Service of Russia during an on-site tax audit: theoretical and regulatory and applied aspects %A Terekhin, V.V. %A Yargutova, V.Y. %K tax control, on-site tax audit, efficiency, tax, motivated inquiry %J The Economy under Guard %D 2023 %N 2023 %P 9 %I Nizhny Novgorod Academy of the Ministry of the Interior of Russia