The textbook was prepared in accordance with the program of the normative discipline "Tax Control", which is included in the curriculum for training specialists in "Accounting and Auditing", "Taxation", "Finance".
theoretical bases of tax control, methods of carrying out the basic types of tax control, criteria and indicators of efficiency of control actions of tax service. The main causes of tax offenses and types of liability of taxpayers for violations of tax legislation are described. The issue of personnel policy of the tax service of Ukraine is covered.
The manual is intended for students of economic universities, graduate students, university professors, specialists in tax control.