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Abstract. This article discusses the issues of reforming tax control, further improving and increasing the efficiency of state tax authorities, the formation of a “digital economy”, which is a logical continuation and development of the use of modern information and communication technologies as well as accelerating the implementation of universally recognized international norms and standards in national legislation.
Key words: Tax control, taxpayers, tax service employee, taxes, other mandatory payments, direct taxes, indirect taxes, resource payments, state budget, state tax authorities, investment climate, principles of tax control, tax administration, tax monitoring, cameral tax audit, field tax audit, tax audit.
Key words: Tax control, taxpayers, tax service employee, taxes, other mandatory payments, direct taxes, indirect taxes, resource payments, state budget, state tax authorities, investment climate, principles of tax control, tax administration, tax monitoring, cameral tax audit, field tax audit, tax audit.
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