Economical Content and Organization of Tax Control in Modern Condition

The main results of tax control research, methodological and practical recommendations on improving tax control in Kazakhstan is under study in this article. Research discusses the essence and economical content of tax control, a great attention has paid to the problem of improving functions in the activity of tax organization. The results proves the fact that tax control is one of well organized types of government control. Financial interest of the state explaines the fact that non paying a tax is a great problem. Tax control has a state imperious character; it is manifested in the implementation of the subjects of fiscal control functions, monitoring and payment of legal and natural persons of taxes and other mandatory payments in accordance with applicable laws and regulations. The peculiarity is that the subjects of tax control granted judicial review of cases on the application of financial and administrative sanctions. State overbearing nature of the tax control determined by the specific of the tax offenses, based on the fiscal function of taxes, as well as the reluctance of taxpayers to pay taxes. Carried out analysis has shown, that automatization process of work makes the specialts’ activity be more effective during fulfilling their duties, therefore it increases the quality of tax control and decreasing the number of appealing.