Development of Tax Monitoring as a New Form of Tax Control in Russia

DOI

10.2991/iscfec-19.2019.110How to use a DOI?

Keywords

Tax control, Tax monitoring, Taxpayers, Tax authorities.

Abstract

This article discusses a new form of interaction between the taxpayer and tax authorities tax monitoring. It is noted that tax monitoring is used for the largest taxpayers as a pilot project. As features of this form are: current control online, voluntary, availa-bility of selection criteria for the implementation of the procedure and rules of interaction between the taxpayer and the tax authority. Only in 2017. Tax monitoring was used by 14 taxpayers, with the transition to the procedure using qualitative and quantitative criteria discussed in the article. The main positive aspect of the application of tax monitoring is the abolition of on –site and in-house tax audits against the taxpayer. At the same time, like any new project, tax monitoring has 4 main problems, the main one is not the complete abolition of tax audits, which reduces the attractiveness for taxpayers. At the same time, the following measures are proposed to improve the process: devel-opment of common standards and formats of information ex-change, as well as the formalization of approaches to checking the effectiveness of the internal control system of taxpayers on taxes and the further development of a risk-based approach to tax au-dits.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - E.Y. Sidorova
AU  - I.V. Muradov
AU  - A.V. Zhaglovskaya
PY  - 2019/05
DA  - 2019/05
TI  - Development of Tax Monitoring as a New Form of Tax Control in Russia
BT  - Proceedings of the International Science and Technology Conference "FarEastСon" (ISCFEC 2019)
PB  - Atlantis Press
SP  - 389
EP  - 391
SN  - 2352-5428
UR  - https://doi.org/10.2991/iscfec-19.2019.110
DO  - 10.2991/iscfec-19.2019.110
ID  - Sidorova2019/05
ER  -