Detuk T. Organization of inspection of the system of tax control

The dissertation is devoted to the study of theoretical, methodical and practical issues of improving the control and inspection work of the tax authorities. Were considered theoretical and methodical principles of control and inspection work, their substance was investigated. Theoretical view on the nature of tax control and characterization of its components were generalized, including the control and inspection work and its components - methodical and information support. Defined quantitative and qualitative characteristics of tax audits, their results were assessed based on the analysis of tax liabilities. Were formed methodological approaches to evaluating the effectiveness of control and checking work of tax authorities. Considered and grounded proposals to improve control and checking work by raising the level of information and analytical support and by switching from risk-oriented system of taxpayers selection to tax risk management system while conducting the control and inspection work, this will specify the tax risks, determine their fiscal significance, the sequence and methods of their treating.