The study aimed to analyze the legislation of Kyrgyzstan, study international experience, review reforms of tax inspectionsat the State Tax Service of the Kyrgyz Republic and conduct a survey of tax officials and entrepreneurs.

We would like to note, that a successful functioning system for a selection of taxpayers for carrying out documentary inspections, which ensures optimum use of human resources and tax services to increase effectiveness of inspections, was created as a result of reforms of the tax system. An information system,which uses electronic copies of reports, declarations, statements, notices, updates, payment and other documents of taxpayers and allows on a basis of collected data to determine a group of potential risk of late or incomplete fulfillment of tax obligations became a basis of a new approach in the control units. The system uses a special algorithm and a random selection to generate a list of taxpayers subject to inspection.

The study showed that benefits of a system of tax inspections based on risk analysis are undeniable:
 There is a growth tendency of on-site inspections;
 Increase in efficiency of off-site inspections through using a focused approach in selection of taxpayers and in providing information to training inspectors;
 Reduced risk of corruption due to formalization of process of on-site inspectionsand selection of taxpayers for tax inspections;
 Information system resources are replenished with data received during inspections;
 Expanding and improving of electronic services creates preconditions for increase of the level of tax culture in society