Theoretical and organizational-legal aspects of tax control in the form of on-site inspections

The article investigates the theoretical foundations of tax control, gives the author's interpretation of the concept of "tax control", considers forms of tax control, such as on-site tax audit and tax monitoring. The main tasks and stages of the on-site tax audit are outlined. It is the on-site tax audit that is used as a key instrument of tax control, which is an integral part of the tax system.