TAX CONTROL AND TAX AUDIT: PROBLEMS AND PRACTICE OF APPLICATION AT ENTERPRISES IN MODERN CONDITIONS

The article discusses the main issues related to tax control in the audit of enterprises and tax audit, which is also a form of inspections at the enterprise, but when they are applied, there are differences and peculiarities of their use in checking transactions and accounting documents, the correctness of conclusions and results of inspections, which significantly affects the quality of inspections. The tax control itself is a special legislative body that verifies the activities of organizations for the payment and collection of taxes, but also controls the observance of financial discipline by enterprises of all forms of ownership. The article that examines the main problems that reveal the position of tax control in terms of inspections of enterprises and the position of tax audit, as a body that also inspects enterprises and gives the main directions in correcting errors made in tax accounting in terms of accrual and payment of taxes.