RECONSTRUCTION OF THE CONCEPT OF TAX CHECK PLANNING ACCORDING TO CL. 54.1 OF THE TAX CODE OF THE RUSSIAN FEDERATION
( Pp. 137-142)

More about authors
Tolstobrova Nadegda A. kandidat ekonomicheskih nauk, docent, docent kafedry Ekonomika i Finansy
Perm national research Polytechnic University Klimova Elena K. starshiy prepodavatel kafedry Ekonomika i Finansy
Perm national research Polytechnic University
Abstract:
This study aims to analyze the legislative changes in the process of tax audits. The need for business liberalization requires improving the efficiency of tax audits and specification of the organizational and legal basis of the tax audit in the tax control system. The principles of building an open system Were introduced by the concept of planning tax audits on the basis of establishing compliance of business practices with the accepted criteria. Methodological and calculation and evaluation shortcomings of a number of criteria have not contributed to the timely identification of tax schemes. The need for reconstruction of tax audits was dictated by the need to establish limits to determine the tax base and optimize the tax burden. The consequences of the introduction of new legislation are presented in the practical part of the work, which shows the statistics of the results of verification activities of enterprises of different industry, which should be considered by contractors when concluding contracts. Evidence of compliance with organizational and technological, material and technical, environmental conditions of its implementation by participants becomes confirmation of reality of the transaction. Risk assessment of the tax audit is carried out on the basis of relations between the dynamics of profitability of sales and assets, which serve as a guarantee of solvency. The study showed that the practice of applying the concept of planning tax audits and further changes in the legislative framework in terms of clarifying the requirements for the taxpayer contradict the goals of tax planning, this led to an increase in transaction costs, the need to challenge the abnormal acts of the tax authorities. The work has theoretical and methodological significance, monitored the direction of legislative changes relating to tax audits. The practical significance lies in the fact that the results of the work can be useful in the development of tax legislation aimed at reforming the current system of tax control.
How to Cite:
Tolstobrova N.A., Klimova E.K., (2018), RECONSTRUCTION OF THE CONCEPT OF TAX CHECK PLANNING ACCORDING TO CL. 54.1 OF THE TAX CODE OF THE RUSSIAN FEDERATION. Economic Problems and Legal Practice, 2 => 137-142.
Reference list:
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Keywords:
THE TAX CODE, tax administration, tax control, tax schemes, on-site tax audit.


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