Tax Audits in the System of Financial Control of the State

The article comprehensively examines the role of tax audits in the system of financial control of the State, and determines their importance for ensuring tax discipline, filling budgets and maintaining financial stability of Ukraine. The author analyzes the official statistical data on the results of documentary audits of various types in 2017-2023, which made it possible to identify a tendency to increase the share of acts and strengthen the fiscal focus of control and audit work. It is shown that after 2020, the structure of audit results has undergone significant changes, which may be due to the increased use of risk-based approaches and digital control tools. Particular attention is paid to the analysis of the effectiveness of administrative and judicial appeals against the results of tax audits. It is established that a significant part of the STS decisions cannot withstand judicial scrutiny: the rate of their confirmation by the courts remains low, which indicates problems with the quality of preparation of audit materials and the validity of additional charges. The generalization of data on business complaints and court practice shows that companies are often forced to go to court to protect their rights, which further indicates the imperfection of administrative appeal mechanisms. The article substantiates the need to reform the tax control system by implementing international good governance standards. The key areas of modernization are proposed, including the development of a risk-based model for selecting taxpayers, digitalization of control procedures, increasing the transparency of tax authorities, and the formation of a partnership model of interaction between the State and taxpayers. The author concludes that improving the efficiency of tax audits is an important prerequisite for ensuring financial security and creating favorable conditions for Ukraine's economic development