In the article, it is discussed and concluded that by improving the practice of checking counterparties and monitoring the activities of taxpayers, tax authorities can increase their ability to identify possible tax evasion cases, ensure fair taxation and ultimately contribute to the overall efficiency of the tax system.

The article states that tax authorities can improve their ability to detect possible tax evasion, ensure fair and equitable taxation, and ultimately contribute to the overall efficiency of the tax system by improving the practice of monitoring counterparties and taxpayers' activities. In many cases, taxpayers may provide incorrect or incomplete information, which makes it difficult for tax authorities to verify the authenticity of transactions and identify possible tax evasion schemes. Solving these problems requires the implementation of measures to improve the practice of monitoring the activities of taxpayers, whose participation in the audit of counterparties and tax monitoring.