TY JOUR TI 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 KW tax control KW on-site tax audit KW efficiency KW tax KW motivated inquiry JO The Economy under Guard AU Terekhin, V.V. AU Yargutova, V.Y. PY 2023 IS 2023 PB Nizhny Novgorod Academy of the Ministry of the Interior of Russia