Comparative analysis of the concept of “tax control”

The article systemized the scientists’ opinions on interpreting the concept of “tax control”. This comparative analysis made it possible to determine that tax control is interpreted by scientists in different ways, namely, from the standpoint of the methodology of the systemic, process and functional approaches. The results obtained will make it possible in the future not only to comprehensively study this concept, but also to determine the main elements of the concept of tax control from the standpoint of a systemic methodology.