You generally don't need to tap fire unless you're really far away from someone. Most assault rifles are accurate up to 3-5 rounds fired, so a good controlled burst is generally better than tap firing. when spraying, you need to understand a weapons general spray pattern to be able to compensate for it. You will always be pulling down, but some weapons have different patterns to them.
http://steamcommunity.com/sharedfiles/filedetails/?id=378325692
Shows the spray patterns and the pattern you need to follow to compensate for the recoil.
http://steamcommunity.com/sharedfiles/filedetails/?id=419404847
Is a recoil practice map. The map will dynamically show you where you need to aim (for most weapons) to have the bullets go towards the target. Just remember that every weapon has a degree of inaccuracy to it that cannot be negated even with perfect recoil control.
and as logik said, shoot people in the face. However, there isn't really much of a reason to go and play on esea servers for deathmatch when you can just queue into deathmatch. If you're playing completely out of your skill level, you're not going to learn anything. All of my training comes from pwning scrubs on our jail server.
Also, watch these videos.
https://www.youtube.com/watch?v=Ohq_gO2DSoY