Organizational and methodological aspects of the development of the tax control
The article analyzes the conceptual directions of development of the tax control, discusses the guidelines for intensifying control measures, in particular, on site tax inspections. Contents of markers of tax offences, shows the importance of organizational factor of strengthening the methodological support of the control of tax obligations that require legal consolidation of the conditions of calculation of taxable indicators on the basis of indirect data on the taxpayer or its operations. Justified measures to reduce the systemic risks of tax evasion, including strengthening the use of electronic data processing systems, first of all, on a priority direction of counteraction to illegal refund of value added tax.