The importance of tax control in provision of effectiveness of small business taxation

The article studies the concept and essence of small business taxation, defines small business units and taxes. Educational literature and legal papers have been used as a source. It describes tax control forms with detailed review of tax audit types, and tax controllers on behalf of tax authority and their objectives in the in respect of tax control implementation. Moreover, the paper shows the role and importance of tax control in provision of effectiveness of small business taxation and substantiates main directions of improving tax control, and, finally makes conclusions on the studied topic.