Basic control methods in the context of the use of digital technologies

Abstract

The article discusses modern digital technologies used by tax authorities, their impact on business activities, which can reduce costs for organizations and individual entrepreneurs. Digital transformation to ensure a high level of tax administration will reveal elements of the shadow economy. The main attention in the work is paid to such type of control as tax monitoring, which has recently been actively introduced into the practice of working with major organizations. The levels of risks that will be key during monitoring are indicated.