TAX CONTROL AND ITS IMPLEMENTATION IN THE CONDITIONS OF THE SHADOW ECONOMY

Abstract

This article explores the ways of tax control through further automation of the activities of the authorities of the state tax service of the Republic. The article also describes a review of thematic literature and some legal aspects. In addition, the reasons for the origin of tax controls, the factors affecting them, as well as the possibilities of prevention through ICT are covered. As a result of the studies carried out, conclusions were formed and relevant scientific proposals and practical recommendations were developed.