Importance The article considers the theoretical and practical foundations of assessing supervisory activity with regard to tax crimes. Objectives The existing performance indicators of law enforcement authorities pertaining to revealed tax crimes are out of the reach of common public. The indicators described by various authors in scholarly works do not particularly concern tax crimes; they analyze only the work of the Investigative Committee of the Russian Federation in general. Therefore, we lay down an aim to develop a methodology of calculating the efficiency of tax investigations. Methods The article describes the methods of assessing the supervisory work of tax authorities. We prove the absence of a system approach to determining the effectiveness of tax investigations. Using econometric techniques, we analyze various performance indicators. We present our unique method of calculating the efficiency of the said indicators, which characterizes the level of economic security of the country associated with the performance of obligations of citizens to pay taxes. We have developed three coefficients characterizing the efficiency of tax investigations: performance ratio of tax investigations, replacement ratio and efficiency ratio of tax investigations. The first coefficient is calculated as the ratio of the number of cases sent to court in a given year to the number of cases in which the investigating authorities revealed the traces of committing a tax offense in the same year. The second coefficient is calculated by dividing the sum of the amount of compensates for damage in respect of a particular year to the amount of accrued damages in the same year. The third coefficient is calculated by multiplying the first two coefficients for the corresponding period. The third coefficient reflects the qualitative aspect of the activities. We have performed calculation of these coefficients and studied the efficiency of tax investigations. We carried out a comparative analysis of the number of forwarded materials, which contain the signs of tax crimes and which are identified by the investigating authorities in Russia in general, and in the Volgograd region in particular. Results We conclude that the transfer of right to initiate criminal cases on tax crimes to the exclusive powers of the Investigative Committee of the Russian Federation is not entirely substantiated, because the level of effectiveness and recovery of losses from tax offenses have reached a critical level. Conclusions and Relevance The paper describes the developed coefficients, which enable to evaluate the results of tax investigations conducted by investigating authorities of the Russian Federation. We also characterize the effectiveness of the work of the Investigative Committee of the Russian Federation from the economic point of view.
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