The economic nature of tax offenses and tax control over them

Tax offenses are a threat to the economic security of our country, which is why they require close and in-depth study by economists. This article makes an attempt to study the economic nature of tax offenses, its interpretation, the grounds for recognizing such an action as illegal, the composition of the offense is considered, and the analytical data of the tax service is assessed in order to understand the destructive consequences for the national security of the country. The volumes of budget revenues were studied based on the results of on-site tax audits and the analytical work of tax inspectorates, and conclusions were drawn.