Rapid development of technologies and automatization of a lot of processes nowadays require principally new forms and methods from taxation service as to tax monitoring presupposinginformational interaction of organization with tax bodies in electronic format.The target of the work is a determination of the role and significance of the tax monitoring in the tax system of Tajikistan Republic; assessment of effectiveness of tax monitoring engrafting at the current stage and prospects of its further usage being included here as well. The authors concider modern tendencies of tax monitoring application, advantages of the system in question and also the difficulties which may spring up with its inculation; perspectives of development of this type of control in the Republic of Tajikistan being touched upon thereby. Tax monitoring reduces to minimum a quantum of violations related to tax legislation, elevates a quality of the activities of tax bodies concerned with effectuation of tax control. The methods of analysis and synthesis, comparison and generalization of information were used in the process of research. The results of the work may be used by elaboration both of alteration in legislation and criteria of assessment of effectiveness in regard to tax monitoring.
Keywords: tax monitoring, tax control, tax authorities, tax risks, taxpayers, tax administring
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