About some legislative innovations in the field of tax control

The purpose of research. The article discusses some innovations in legislation in the field of tax control for the current year. The article analyzes the process of transformation of the state's control and Supervisory activities in the context of the digital economy development. The purpose of the study is to establish and identify current trends in the field of tax control on the basis of adopted and developed legislative and regulatory acts. Results. As a result of the research, it was concluded that the best practices of tax authorities ' control work formed the basis for innovations in the sphere of state control and supervision. Today, contactless technologies, expanding the scope of digital tax control, and introducing tools for preventive and operational control are promising areas. At the same time, the problem of systematization of norms on tax control remains relevant. It is noted that the legal regulation of innovative forms of tax control is in the process of formation. It is emphasized that the inevitable digitalization of control and Supervisory activities should not lead to violation of the rights, freedoms and legitimate interests of controlled persons.

state control, control and supervisory activities, tax control, tax monitoring, unified federal information register, operational control, national traceability system of goods