On the limits of state intervention in economic activities in the implementation of tax control

The article is devoted to determining the limits of state intervention in the economic activities of subjects during tax control. The author comes to the conclusion that the imperfection of tax legislation leads to a blurring of the limits of state intervention in the economic activities of subjects of free market relations. This requires greater transparency in the field of tax regulation, exclusion of discreteness as much as possible in order to respect the rights of taxpayers and achieve public interest.