"Abstract. This scientific article analyzes the legal mechanisms for ensuring tax discipline through the application of tax control measures. Modern directions and new ideas about the legal mechanism for ensuring tax discipline are proposed through the implementation of tax control measures. In this research work, the method of comparative legal analysis has been applied. Meanwhile, observation, generalization, induction, and deduction methods have also been applied. The author makes his own analytical considerations about the legal mechanisms for ensuring tax discipline through the implementation of tax control measures based on the study of foreign experience as well as the opinions of various foreign and national economists and law scholars. As a result of the study, some problems ensuring tax discipline through the implementation of tax control measures were discovered, in particular non-compliance with existing regulations, and the reasons for their non-compliance were identified. The author analyzed the gaps in the legislation on ensuring tax discipline through the application of tax control measures, the reasons for the rapid changes in by-laws, as well as their impact on taxpayers. Meanwhile, it has been established that there are shortcomings in the application of legislation on tax control, to eliminate which it is necessary to make some amendments to the regulations. The article presents proposals and recommendations based on an analysis of existing problems in this area. "
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