Identification of Unreasonable Tax Benefits During Pre-Inspection Analysis
( Pp. 266-270)
More about authors
Elena E. Smirnova
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
Objectives of the research work: to identify the main issues that arise when analyzing taxpayers' transactions, allowing to identify unreasonable tax benefits. Conclusions obtained during the study: the directions of analysis of contracts and prospects for their development are highlighted in order to identify unreasonable tax benefits for assessing the amount of tax offenses. The article discusses the theoretical and practical aspects of pre-audit analysis, which is aimed at the reasonable choice of taxpayers for inclusion in the plan of field tax audits in terms of analyzing contracts, primary documents, tax registers and tax reporting, which can be used by taxpayers in the implementation of tax planning, and by tax authorities—to develop an effective pre-audit analysis strategy. The main types of contracts are considered in detail, the analysis of which reveals unreasonable tax benefits, taking into account incorrect registration, economic validity of concluding related transactions and confirmation of the reality of operations.
How to Cite:
Smirnova E. E. Identification of Unreasonable Tax Benefits During Pre-Inspection Analysis // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 2. P. 266-270. (in Russ.)
Reference list:
Tax Code of the Russian Federation. Part second//Union of Right Forces Consultant Plus.
Drobyshevskaya L.N., Alyasiri AH, Chaplya V.V. Tax policy as a factor in the intensification of reindustrialization//Problems of economics and legal practice. 2022. V. 6. P. 280–284.
Akulov A. Ya., Ryakhovsky D. I. The economic nature of the incentive remuneration of the arbitration manager and the basis for its payment//Problems of economics and legal practice. 2022. V. 18. № 1. P. 163–168.
Smirnova E.E. Current issues of tax planning in the digital economy //Problems of economics and legal practice. 2022. V. 4. P. 223–229.
Smirnova E.E., Margorina A.D. Regional features of tax administration (on the example of the Kaliningrad region) //Problems of economics and legal practice. 2022. V. 2. P. 270–275.
Official website of the Federal Tax Service of Russia. URL: https://www.nalog.ru
Drobyshevskaya L.N., Alyasiri AH, Chaplya V.V. Tax policy as a factor in the intensification of reindustrialization//Problems of economics and legal practice. 2022. V. 6. P. 280–284.
Akulov A. Ya., Ryakhovsky D. I. The economic nature of the incentive remuneration of the arbitration manager and the basis for its payment//Problems of economics and legal practice. 2022. V. 18. № 1. P. 163–168.
Smirnova E.E. Current issues of tax planning in the digital economy //Problems of economics and legal practice. 2022. V. 4. P. 223–229.
Smirnova E.E., Margorina A.D. Regional features of tax administration (on the example of the Kaliningrad region) //Problems of economics and legal practice. 2022. V. 2. P. 270–275.
Official website of the Federal Tax Service of Russia. URL: https://www.nalog.ru
Keywords:
taxes, tax benefit, contracts, transaction reality, taxpayers, tax audits..
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