ROLE AND PLACE OF TAX AUDITS IN THE TAX CONTROL SYSTEM

Timely payment of taxes is the responsibility of all individuals and legal entities, as well as individual entrepreneurs. However, despite the fact that the country has significantly simplified the procedure for processing and filing documents recording the income of citizens, some individuals and companies seek to avoid paying taxes. A taxpayer, owning property or other property rights, always seeks to protect his personal property interests from tax exemptions. The natural desire of a taxpayer to reduce the amount of tax payments affects the property interest of the other party to tax legal relations - the state. In such a situation, the state is forced to protect public interests in tax relations and develop a special mechanism for its interaction with each specific taxpayer, which will ultimately ensure the correct behavior of each person in fulfilling his tax obligations. Therefore, the study of the role and place of tax audits in the tax control system is very relevant.