Tax Control over Value Added Tax Transactions in the Digitalization Era

The issue of tax evasion is quite common. At the same time, it is no secret that taxation plays a significant role in the economic security of the state. Value added tax has a huge role in the formation of the budget of the Russian Federation, however, the largest number of tax offenses is associated with it. This article is devoted to the tax control of value added tax operations, which is one of the main sources of budget revenues in most countries of the world.