THE ROLE OF TAX CONTROL MEASURES IN ENSURING TAX REVENUES TO THE STATE BUDGET
DOI:
https://doi.org/10.60078/2992-877X-2025-vol3-iss10-pp132-138Abstract
This article examines the role and significance of tax control measures in ensuring the stability of the state budget. The dynamics of taxes collected as a result of tax authority inspections during 2019–2024 are analyzed, revealing the fiscal efficiency of tax control in managing public finances. Based on the scientific views of both foreign and domestic scholars, the study highlights the digital transformation of tax control, risk-based approaches, and preventive monitoring mechanisms. The paper proposes recommendations for improving tax audits, enhancing transparency, and applying analytical assessment of audit outcomes. The research findings have essential scientific and practical importance for improving tax policy and strengthening budgetary sustainability.
Keywords:
tax authority taxpayer tax control tax audits state budget taxes fiscalReferences
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