Tax Control and its Forms

Examines the concept of tax control and its various forms within modern fiscal systems. Tax control is a critical component of public finance management, ensuring taxpayer compliance, safeguarding state revenues, and promoting transparency and efficiency in the taxation process. The literature review demonstrates that electronic tax control systems, supported by digital reporting platforms and risk-based auditing, significantly enhance compliance, reduce errors, and improve operational efficiency compared to conventional methods. International experience shows that the adoption of automated tax control systems facilitates real-time monitoring, strengthens accountability, and fosters voluntary compliance among taxpayers.