Ways of improvement of tax control over vat

The article examines the forms and methods of VAT tax control and identifies current problems of VAT tax administration. The article suggests the need to introduce a methodology for evaluating the feasibility of introducing additional benefits and the need to clarify the conditions for applying existing benefits or canceling them if they are ineffective, and reveals the sequence of steps in this direction. The paper also defines measures to improve the organization of work of tax authorities and ways to improve the efficiency of tax administration.