At present, more and more national and international organizations and associations support and promote the idea of a total reduction in the number and types of controls carried out on entrepreneurs. The current conditions call for the creation of a functional system of partnership between the State Tax Service and the taxpayer, from peer to peer, which will facilitate mutual collaboration and ensure a favorable climate, in order to familiarize taxpayers with the existing legislation and guide them to comply with laws, taxes, calculation, full and timely transfer of taxes and other mandatory payments to the National Public Budget.