Publication Details
Journal: EUROPEAN JOURNAL OF BUSINESS STARTUPS AND OPEN SOCIETY
Publisher: Innovatus Publishing Group
Issue: Vol 6, No 4 (2026)
ISSN: 2795-9228
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Abstract

In this article, the concept of an on-site tax audit, its essence, purpose, and tasks are scientifically analyzed. Based on a comparative analysis of international experience and local practice, proposals for improving field inspections have been developed. The research results substantiate the role of field tax audits in increasing the efficiency of the tax system.

Keywords
field tax audit tax control Tax Code taxpayer v tax authorities desk audit tax audit results tax base tax obligations fiscal control
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