ISSUES OF IMPROVING TAX CONTROL IN THE SYSTEM OF STATE FINANCIAL CONTROL

Abstract

The sustainable development of the country's economy and the uninterrupted functioning of social sectors are closely related, first of all, to the availability of stable sources of income for the state budget. The main part of budget revenues is taxes. Therefore, ensuring the effective functioning of the tax system, and especially the full and timely collection of tax revenues, is one of the important directions of state financial policy. The role of tax control in this process is of particular importance. Tax control is not only a means of ensuring the fulfillment of taxpayers' obligations, but also an important factor guaranteeing the stability of budget revenues.