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 the form is isolated: t e kuschy control mode on-line, voluntary and n Alice selection criteria for the embodiments and procedures and rules of interaction nalogop latelschika and the tax authority. In total, 14 taxpayers used tax monitoring in 2017, whileduring the transition to the procedure, use the qualitative and quantitative criteria considered in the article. The main positive aspect of applying tax monitoring is the cancellation of field and office tax audits with respect to the taxpayer. Moreover, like any new project, tax monitoring has 4 main problems when implementing, the main of which is not the complete abolition of tax audits, which reduces the attractiveness for taxpayers. Moreover, as measures to improve the process, it is proposed to: develop common standards and formats for information interaction, as well as formalize approaches to checking the effectiveness of the Taxpayer Internal Control System for taxes and further develop a risk-based approach to tax audits. The article notes that the central element is the internal control system of the business unit, and an expert assessment of the internal control system is proposed in the work.