EFFECTIVENESS OF TAX CONTROL IN UKRAINE

The article deals with the problems of determining the effectiveness of tax control, distinguishing the concept of efficiency and effectiveness. It is investigated a system of indicators for assessing the effectiveness of tax control. The analysis of the state of tax control in Ukraine in 2014–2019 showed that the reduction in the number of tax audits shows an increase in their efficiency, but the ratio of accrued monetary liabilities indicates that their revenues are not complete. The author proposed ways to improve the effectiveness of tax control in Ukraine in the context of the European choice.