In the article, the author points out that the basic reform has been implemented in Azerbaijan in the last few years, with a tax system in Azerbaijan, which is based on taxation of tax administration, enhancing tax control, promotion and development of the advanced system of taxation of taxpayers. By formulating a competitive economical system, which is considered as a major factor of economic development, can become a result of the mechanism of adequate policy analysis of the law, the current tax legislation, the favorable tax and rational tax control. Thus, in order to exercise constant control over the correctness of the activities of tax service bodies, it is necessary to improve the internal audit system. All this will allow to qualitatively change the content of the operational work of the tax service bodies and significantly improve its effectiveness.
Rena Alieva (Mon,) studied this question.