ANALYSIS OF THE PRACTICE OF CHECKING COUNTERPARTIES IN MONITORING THE ACTIVITY OF TAXPAYERS IN OUR COUNTRY

The article states that by improving the practice of checking counterparties and monitoring the activities of taxpayers, tax authorities can identify possible tax evasion cases, ensure fair taxation, and ultimately increase the overall efficiency of the tax system. Taxpayers may provide incorrect or incomplete information, which makes it difficult for tax authorities to verify the authenticity of transactions and identify possible tax evasion schemes. Solving these problems requires the implementation of measures to improve the practice of monitoring the activities of taxpayers, whose participation in the audit of counterparties and tax monitoring.