Шевчук, Олег АнатолійовичShevchuk, OlehШевчук, Олег Анатольевич2024-03-202024-03-202015Шевчук О. А. Державний податковий контроль як інструмент регулювання економіки / О. А. Шевчук // Теоретичні та прикладні питання економіки : зб. наук. пр. / М-во освіти і науки України, Київ. нац. ун-т ім. Тараса Шевченка, Ін-т конкурентного сусп-ва ; [редкол.: В. Д. Базилевич (відп. ред.) та ін.]. – Київ : ВПЦ «Київ. ун-т», 2015. – № 1. – С. 205–213.https://ir.kneu.edu.ua/handle/2010/43204The article studies the nature of tax control as a function of tax management. Proved that tax control should be regarded as indispensable and very important part of a primarily state financial control (state tax control) and internal corporate financial control, financial control and regional self-entrepreneurs and households. State tax control is carried out not only tax but also the customs authorities and counting Chamber of Control of tax revenues to the revenue side of the state and local budgets and use provided by entities and individuals tax benefits. Proposed improved interpretation of the essence of government tax control by distinguishing among the subjects of tax audits agents necessary control measures regarding refund of withheld taxes emphasis on the need to ensure the reduction of tax risks.ukstate tax controleconomy regulationfinancial policyArticle336.225.673