Control and analytical activity of tax bodies in the Republic of Abkhazia

Within the framework of this article, the control and analytical activities of tax authorities in the Republic of Abkhazia were considered. An analysis was made of receipts by main types of taxes, amounts of arrears by regions of the republic and main types of taxes, as well as penalties by type of violation, based on the results of tax audits. The study identified methodological factors that negatively affect the efficiency of tax control in the republic.