Податкові перевірки як спосіб здійснення податкового контролю
Tax Audits as a Way of Exercising Tax Control

Summary/Abstract: The article examines tax audits as one of the ways of exercising tax control. The purpose of the study is to substantiate the theoretical provisions of tax audits and determine their role and place in the control process. The study was based on the application of general scientific methods: systematisation, logical and analytical methods, induction, deduction, as well as methods of theoretical generalisation, classification and grouping. The graphic method was used to illustrate the results of the research. The study emphasises that tax audits are a way of exercising tax control in Ukraine. Based on the digital data from the official portals of the State Tax Service, the efficiency and effectiveness of tax audits conducted during 2021-2022 are proved. The authors emphasise the restrictions on tax audits in Ukraine during the period of martial law, which mostly concerned documentary audits. The types of tax audits: in-house, documentary and factual were defined. The authors compare the subject matter of documentary and factual audits, and as a result, it is found that the same issues may be subject to different types of audits. The authors summarise organisational features of certain types of tax audits in the following areas: place of conduct, grounds for conducting, frequency of conduct, duration, conditions for starting an audit, and extension of the audit period. The presented study will be useful for employees of the State Tax Service and other fiscal authorities, customs authorities, auditors and practitioners of the accounting and controlling staff of enterprises, institutions, organisations, etc. We see prospects for further research in the development of a scientifically based classification of tax audits, development of methodological approaches to the implementation of various types of tax audits for certain types of national and local taxes and fees.

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