Tax Control as a Threat to Business
The purpose of tax control is to collect information about the obligations of the taxpayer to the state. Its analysis makes it possible to detect and prevent cases of violation of tax legislation and to collect budgetary obligations from persons who have violated tax legislation. For the state, this is a necessary instrument for financing the budget. However, tax control for entrepreneurship can lead to bankruptcy, and this happens due to the ambiguous interpretation of legal norms, complicated methods of calculating taxes, and abuse of their powers of auditors. All this does not add optimism to the business and does not instill confidence in the future. The article discusses the structure of tax control of taxpayers, describes the procedure and results of desk and field audits. It explains why excessive tax control can lead to the ruin of an enterprise. And also extensive statistics for 2019 - 2020 were provided.