UNSOLVED PROBLEMS OF TAX CONTROL IN MODERN RUSSIA
The subject of the study is the state of tax control as a significant institution of the tax system in Russia. An analysis of the structure of VAT, income tax and personal income tax on individual entrepreneurs, together with statistics on the establishment of organizations, indicates a high urgency of the problem of the unreasonable tax benefit of the taxpayer for fictitious business transactions with a problem counterparty, which exists independently of the tax subject, tax regime and method of determining income and expenses. The purpose of the article is to develop mechanisms counteracting unjustified tax benefits from fictitious business transactions with a distressed counterparty by the taxpayer. The author conducted a study of economic literature, taxation practices and statistics, noted the tax authorities` failure to detect tax violations, a reduction in tax control, which is offset by an increase in the state tax burden. It is concluded that it is advisable to create a unified, automated system of tax control using the continuous method, which reveals inconsistencies in business transactions in tax returns for all taxes in the calculation of which the taxpayer`s tax benefit is involved.
Keywords: tax, tax audit, tax dispute, tax administration, protection of taxpayer rights.
Highlights:
the structure of VAT, corporate income tax, personal income tax of individual entrepreneurs, statistics on the creation and liquidation of organizations were analyzed;
the significant deficiencies in the organization of tax control were identified;
the unsolved problem of unjustified tax benefit of the taxpayer on six taxes, the calculation of which provides for a reduction in the tax base or tax on the amounts accrued (paid) to the counterparty for a business transaction was proved;
it was concluded to create a unified, automated tax control on all taxes, in the calculation of which the tax benefit of the taxpayer is involved.
Andrey V. Ilyin, Candidate of Economics, Associate Professor of Siberian Institute of Management - Branch of the Russian Academy of National Economy and Public Administration, Novosibirsk.