Main directions of improvement of tax control in the conditions of digitalization in the Kyrgyz Republic

This article examines the main directions of improving state tax control in the context of digitalization in the Kyrgyz Republic and the problems associated with its implementation. The positions of legal scholars regarding the definition of this concept are considered. The characteristics of the main powers of tax authorities exercising tax control are determined, and their priority areas are established. The article is devoted to the problems of organizing tax control. A number of problems are identified that both tax authorities and taxpayers face during tax control. In addition, the author examines the basic principles of financial activities of the state in the context of tax control. The article also considers tax control as the main method of paying taxes and conducts a thorough study of their forms.