At the current stage of the development of the domestic economy, tax control is one of the main problems before the executive authorities, since the issue of replenishing the budget is one of the most important, because the country is under martial law and the level of the shadow economy is growing. Creating an effective tax control system requires rational approaches using the practical experience of foreign countries in this area. The article analyzes and characterizes the specific features of the organization of tax control in European countries (France, Germany, Poland), the United States of America (USA), and Canada. The main principles, forms and directions of tax control in these countries are considered according to two main approaches – European and Western (American). The legal framework and institutional environment for ensuring the tax control process are considered. Cases of imposition of administrative and/or criminal punishment for committing a tax offense in accordance with the legislation of each individual country are outlined. The main directions of the effective organization of tax control in Ukraine are outlined, taking into account world experience.. It is noted that the tax services in Western countries are largely endowed with the powers of law enforcement agencies. The active development of non-cash payment systems with the wide use of computer systems helps to develop the market economy of countries, which accordingly improves the tax control of tax services. The tax control system of Ukraine is close to the European approach, but the reform of the administrative tax system is very slow. Tax authorities should not only be able to receive tax reporting at their disposal, but also the reporting of other financial institutions related to the activities of the taxpayer. The main directions of the organization of tax control in Ukraine are reflected, taking into account the experience of other countries. One of the main ones is the need to improve the technical support of Ukrainian tax authorities and accelerate the process of digitalization of policy in the context of tax control.