Tax risk is a possibility of an adverse event, as a result of which a company that has made a particular decision in the field of taxation may lose or not receive resources, lose its intended benefit or incur additional financial or image losses. Currently, the conduct of financial and economic activities with high tax risk is one of the most common elements when a taxpayer is included in the plan of field tax audits. Compliance of an organization with only one tax risk criterion is not a reason for its automatic inclusion in the audit plan. The organization’s activities are considered comprehensively. However, if there are risk criteria and the taxpayer refuses to independently revise tax obligations, it is highly likely that the organization will be included in the on-site audit plan.. Tax control risk management is a condition for the well-being and sustainable growth of the company. Digital transformation is the transition of socio-economic systems of various levels to a qualitatively new level of use of digital technologies, the rejection of outdated technologies contributes to improving the efficiency of tax control risk management. Recommendations of tax control risk management in the context of digitalization were developed and proposed based on the analysis of the activities of a particular company, the assessment of existing risks and the tax control risk management measures.