The article presents the guidelines of the competency modeling methodology invariant to subject domain, type of activities and psycho-pedagogical platform. The core of this methodology is systematics of the expandable metamodels adaptable to application conditions by profiling mechanism. The methodology is aimed at creating conditions for interoperability of systems and services that make up a digital education, dealing with competency description due to possibility of flexible selection of such interaction level, good information structuring and formalization, selection of competency description units repeatedly used in various contexts, as well as ontological approach. One more purpose of the methodology is preparation of grounds for realization of smart features of digital education technologies: adaptation, inferring, self-learning, anticipation.
The article researches the problems of the system of financial and tax control, the problem of financial and tax control object defining, problems of tax control effectiveness. The author defines the notion of tax control, its characteristics and also gives critical commentary on modern tendency of tax control subject defining.