One of the important tasks in the tax sphere that the state is currently facing is the improvement of tax control. Ensuring sustainable and innovative development, tax administration in the context of increasing the role of important internal and external factors, tax control should be the bases for increasing the productivity of the tax system, optimizing fiscal and monetary incentives. In other words, the existing problems necessitate the development of new approaches in the practice of tax control to create effective ways of interaction between state tax authorities and business, optimizing the fiscal system through timely receipt of taxes to the budget and to reduce the volume of outstanding debts. It is also not by chance that in the recent period, greater attention has been paid to carrying out structural and personnel reforms in the tax system of Azerbaijan, introducing new principles in administration, ensuring transparency, increasing mutual trust between taxpayers and tax authorities and providing initiative in this direction.

The thesis discusses the possibilities of using horizontal monitoring, which is an important method of the tax control system, which is widely used in world practice, gives features for organizing and conducting the tax audit based on a risk-based approach. At the same time, the thesis deals with the distant analyse of the social and pecuniary resources in interact with taxpayers, that means to reduce the number of procedures for the timely detection of tax offences and the application of horizontal monitoring, as well as the neutralization of key zones which may be taxable in modern conditions under the global financial system.

Keywords: tax policy, tax audit, internal control, development, productivity, improvement, risk-oriented tax control, risk taxpayer.