%0 Journal Article %T Lack of Rational Selection of Taxpayers for Conducting Audits %A Ponomarev, O.V. %A Garmash, V.O. %A Hmel'nickaya, D.D. %K tax control; on-site tax audit; in-house tax audit; criteria; selection of taxpayers; regulation; efficiency %J Journal of Legal Studies %D 2021 %N 6 %P 6 %I INFRA-M Academic Publishing LLC.