Dangerous trends in tax control

Dangerous trends in tax control

Yuliya Pavlova, Chief Tax Consultant of Tax Compliance law firm, prepared a detailed material on the most striking and problematic aspects of tax control.

The main direction of the tax authority is to whitewash the business and to remove it from the "grey zones". To find taxpayers who violate tax laws, the Federal Tax Service uses various administrative resources with new digital capabilities.

Recently, the Tax Code of the Russian Federation has undergone changes: the rules of application of tax systems have been changed, tax administration measures have been tightened, interagency and bank control over financial transactions has been strengthened.

The vector of the tax authority is aimed at eliminating the following hazardous factors.

  • Division of business
  • "Quota" salary
  • "Clean" registry
  • Business out of the shadows
  • Creation of unified national system of marking and tracking of goods
  • .
  • Cancellation of deliberate reorganization of companies
  • This tax burden increases for organizations using UTII and patent system
  • .

At the same time, all the changes made to the Tax Code and close interaction with banks and various interdepartmental structures allow the tax authority to influence organizations to voluntarily abandon the "grey schemes". With its arsenal of advanced administrative capabilities, the tax authority "persuades" the organization to voluntarily clarify the calculations and pay taxes to the budget. And the most stubborn, who refuse to pay and clarify, are waiting for field inspections and its negative consequences.


You can view the full article in RUSBANKROT

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Yulia Pavlova

Major specialisations

Construction, FMCG

Chief Tax Consultant