TAX CONTROL AS AN ELEMENT OF INTERACTION BETWEEN TAX PAYERS AND TAX AUTHORITIES

Abstract

The article analyzes the role and importance of tax control as a key element of interaction between taxpayers and tax authorities. It is determined that tax control is a key element of the tax system, since the functioning of the country's economy depends on its effectiveness, and forms of tax control contribute to the efficiency of tax relations. The elements and methods of tax control are considered, and it is determined that it operates within the framework of strict legal regulation and has a state character. It is established that in order to increase the activity of tax control, it is necessary to resolve the issue of interaction and mutual responsibility between taxpayers and the State. This is possible through the introduction of the basic principles of taxation and the formation of a tax policy that meets budget priorities and the organization of public expenditures. The article identifies the factors that complicate the implementation of tax control. Among them are the difficult financial situation of many taxpayers, the low level of tax culture and taxpayers' distrust of the tax authorities. These problems can be overcome by improving tax legislation, strengthening the responsibility of tax officials, and by taking measures to raise awareness and educate the public about the importance of paying taxes correctly. It is analyzed that the digital transformation of tax audits leads to a significant reduction in the time required for their conduct and an increase in the likelihood of detecting tax evasion. However, this process faces a number of problems that can be solved by amending the relevant legislative acts