The textbook contains a systematized presentation of the disciplines “State audit”, “Tax audit”, “Performance Audit of Tax and Customs Administration” within the educational program “State Audit”, considering the latest changes in the state audit system. The textbook reflects the specifics of the state tax audit, the economic essence of tax policy, regulation, and control, as well as the assessment of the effectiveness of the tax system and the activities of tax authorities. All chapters of the textbook are accompanied by review questions, tasks for independent work and test tasks to master the material. Recommended for students at economic universities and faculties, students of further training and retraining courses in the system of state audit and tax authorities.