Desk tax audit in the VAT tax administration system: Problems and prospects
Abstract. The relevance of the topic of the article is determined by the fact that in modern economic conditions it is quite important to carry out tax control in the form of tax audits. Taking into account the fact that over the past three years the amounts of additional charges have increased significantly based on the results of desk tax audits, it is very important and relevant to explore the possibilities of the VAT-2 information database, the use of which has an significant effect on the identification of tax offenses and crimes. The purpose of the study is to analyze the role and place of desk tax audits, ASK VAT-2 in the VAT tax administration system based on statistical data. The result of the research is the development of an optimal model of VAT tax administration based on the information base of the VAT-2 ASK, which provides for a "vector" exchange with regulatory authorities to achieve the most effective documentation of tax offenses and crimes, as well as the proposal to amend the Tax Code of the Russian Federation. The apllied methods include analysis, synthesis, deduction, analogy, and modeling.
Keywords: risk-based approach, tax administration, control, desk tax audit, reimbursement, value added tax, information system, digital technologies.
Highlights:
- effective tax administration has a significant impact on the dynamics of revenues administered by the Federal Tax Service of Russia;
- the risk-based approach applied by the Federal Tax Service of Russia has contributed to reducing the number of on-site tax audits and increasing in-house tax audits;
- at the moment, the VAT-2 ASK is an effective tool for detectingtax offenses and crimes;
- for more successful in-house tax audits based on the VAT tax return, it is proposed to introduce a number of amendments to the Tax Code of the Russian Federation, the functional capabilities of the VAT-2 ASK.
Veronika Yu. Yargutova - Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia, Nizhny Novgorod, Russia, Nizhny Novgorod Institute of Management - branch of RANEPA, Nizhny Novgorod, Russia