Ways of improving the efficiency of state tax control

As a way of improving the state control efficiency, a program document has been proposed, which is the “Reform of the control and verification work of the Ministry of Revenue and Duties” (Program for the implementation of the development strategy of the control and verification work, taking into account its digitalization, for a period of three to five years), consisting of 8 main blocks. The practical application of the suggested program helps in maintaining a balance of interests, namely: for taxpayers - in increasing the level of compliance with tax laws, the voluntariness of paying taxes, and for the Ministry of Revenue and Duties - in contributing to the prevention of tax offenses and the efficiency of the tax system of the Donetsk People's Republic as a whole.