Special features of fly-by-night companies functioning on the territory of the Republic of Bashkortostan are being considered in the present article. For the purpose of development of recommendations referred to timely discovery of fly-by-night companies the authors conduct a research concerned with the activity of the companies recognized as fly-by-night companies according to the materials by the Administration of the Federal Tax Services of the Russian Federation in the Republic of Bashkortostan. Based on the analysis mentioned, a set of features according to which an organization can be attributed to the category of fly-by-night companies has been developed, as well as classification of fly-by-night companies operating on the territory of the Republic of Bashkortostan. A new and comprehensive definition of a fly-by-night company has been given. The paper contains an original approach to preventive detection of fly-by-night companies in the context of an in-office audit conducted by tax authorities based on the model developed by the authors regarding multiple regression of probability estimate of whether the organization inspected belongs to the category of fly-by-night companies or not.

In this paper, improvement of fiscal control through the introduction of administrative and economic innovations in the monitoring work of tax authorities is reviewed. A management novation is being formed, which contains the composition of tax audit management tools, it allows to create control mechanism for the actions of tax authorities, including innovative control procedures. In the framework of economic novation, an economic-mathematical model of multi-factor regression of the effectiveness assessment of field inspection is created, which allows formalizing the procedure of estimation and level of expert subjectivity of perception. In model construction, the most significant stand out factors which have a serious impact on the effectiveness of tax audits are chosen; an evaluation of the suitability of model engagement in the practice of tax authorities is given. A mechanism of tax audits management is being formed, it is presented in the form of a functional management model. This mechanism allows a targeted study of the structure elements of the control actions to carry out the optimization of its components by providing logical relationships of technological components of a tax audit. The proposed control mechanism integrates the developed methodology of post-verification analysis into the control work of tax authorities.