TAX CONTROL: ESSENCE, FEATURES, AND PURPOSE

The article provides a comprehensive analysis of the nature, purpose, and operational features of tax control in Ukraine under conditions of martial law. Tax control is conceptualized as a fundamental pillar of the national tax system, designed to ensure legality, transparency, and the full collection of taxes into the state budget and earmarked funds. In today’s complex socio-economic environment, marked by the challenges of a full-scale war, effective tax control emerges not only as a mechanism for revenue generation but also as a crucial element in maintaining macroeconomic stability, ensuring financial resilience, and fostering social cohesion. The study explores the legal and institutional foundations of Ukraine’s tax control system, examining its organizational structure and the range of tools and methods employed by tax authorities, including desk (caméral), documentary, and on-site audits. Special attention is given to the changes and adaptations of tax control in response to wartime realities. These include the temporary suspension of tax audits through the introduction of a moratorium, its implications for the state budget, and the subsequent phased lifting of restrictions. The article presents relevant statistical data reflecting the dynamics of tax inspections and the amount of additional tax liabilities assessed in the years 2023–2024, underscoring the gradual recovery of the effectiveness of supervisory bodies. Furthermore, the article addresses the rapid advancement and integration of digital technologies into tax administration processes. The introduction of the electronic taxpayer’s cabinet and the use of the “Diia” mobile application are analyzed as tools aimed at improving transparency, user-friendliness, and the overall efficiency of communication between taxpayers and tax authorities. The authors argue for the necessity of transitioning to a risk-based audit model that would enhance targeting and reduce administrative burdens. The advantages and drawbacks of lifting audit restrictions for businesses and public finances are critically assessed. The article concludes that in the context of armed conflict, a robust and adaptive system of tax control is vital to safeguarding the country’s financial security and ensuring sustainable governance.