THE NECESSITY OF ORIGIN, ECONOMIC CONTENT AND THE ESSENCE OF TAX CONTROL
Authors: Puhalskyi Vadym 
Published: September 2022

Changes in tax legislation, the introduction of digital technologies have necessitated theoretical research and disclosure of the content of the definition of «tax control». The subject of the study is the economic content of the definition of «tax control» in terms of expanding information flows and digital data processing technologies. The necessity, role and essence of control are considered. Emphasis is placed on the fact that financial relations cannot exist without proper state financial control, the importance of which is manifested in one of the important functions of the financial management process, which ensures the sound functioning of the entire financial system. The purpose of the article is to substantiate the need, importance and essence of tax control in a situation where there is a constant reform of control activities of the state in general and tax control in particular, which requires systematic analysis and generalization. It is proved that tax control, as a separate type of activity, has all the features of financial control and at the same time it has specific features that are manifested in a narrower area – the implementation of tax legislation of Ukraine. However, it is noted that both sides of tax control are in a relationship. The legislative definition of the term «tax control» is considered as a guide, which should greatly simplify the process of assessing the activities of tax authorities to mobilize taxes and fees to the budgets of all levels. However, every year there are changes associated with the transformation of the economy, new tools of tax control, so in our opinion, tax control in the current conditions of the TCU is considered as an independent area of mandatory public financial control, the main purpose of which is control of compliance with tax legislation in the field of taxes and fees, which is implemented by conducting in-house, documentary and factual inspections of business entities and the implementation of digital tools of tax control to prevent and eliminate violations of tax discipline. The research methodology is the theoretical generalization and implementation of a consistent analysis of conceptual approaches to the interpretation of the definition of «tax control» in regulations and scientific papers. It is noted that tax control, as a specific area of public financial control, is given considerable attention in scientific sources and regulations of Ukraine and other countries, along with this it is justified that the relevance of this issue sphere of tax control, the number of forms, methods and ways of its implementation is increasing, and in the conditions of digitalization the procedures for its implementation are being improved, the legislative regulation of taxation is constantly changing, and hence of tax control. The concept of «tax control» has been clarified, which at the theoretical level allows to expand its functional purpose in accordance with the practical activities of tax authorities.The process of formation and development of tax control in Ukraine is not completed, which is due to further improvement of the taxation system. The process of tax control is considered as a set of stages of its implementation, depending on the purpose, objectives and scale. The stage of tax control is a part of the process that has its stages. Stages of tax control are characterized by a number of components.In the domestic scientific opinion there is a wide range of approaches to the functions of tax control, each of which deserves attention, however, in our opinion, the functions of tax control should be unified and considered in two directions, namely: basic (fiscal, regulatory, preventive and control) and additional (accounting, analytical and legal).The conclusion of the study is: the author’s consideration of the main theoretical aspects of the concepts of «control», «public financial control» and «tax control» as part of public financial control; theoretical analysis of different approaches to the interpretation of the definition of «control», «tax control»; research of the stage of state financial control and tax control; determining the stages of formation of tax control and the main and additional functions of tax control, which will ultimately contribute to further research and development of the theory of tax control.