DIGITAL PLATFORMS AND SERVICES IN TAX CONTROL AS EFFECTIVE TOOLS FOR ENSURING ECONOMIC SECURITY

The scientific article is aimed at studying the features of tax control, its leading role as a tool for ensuring economic security. The authors substantiate that tax control as an effective tool is aimed at identifying all sorts of illegal taxation schemes, various forms of financial manipulation, which undermines the financial and tax system and the stability of economic security, which is especially relevant in the current conditions. Tax control plays a key role in monitoring controlled transactions of taxpayers, tracks “migrating” taxpayers, controls financial flows and provides information resources for a full analysis of current changes occurring in the economic and financial sphere of the country. The key direction in tax control is the active implementation of information technologies, such as analytical programs and automated systems, which significantly increases the efficiency and accuracy of tax audits. The authors provide statistical data confirming the effectiveness of the implementation of information technologies. The authors propose a scheme for full digital identification aimed at improving and increasing the efficiency of tax control in the activities of the tax service. Options for digital platforms and services aimed at improving tax control and strengthening economic security are a lso proposed.