Improving the mechanism of digital tax control of VAT benefits
Keywords:
VAT, VAT return, tax benefits, tax control digitalization, invoiceAbstract
Digitalization of VAT tax administration is a key area of tax system modernization, contributing to increased transparency, automation of processes and reduction of tax gaps. The article analyzes the current shortcomings of the mechanism for control over tax benefits, such as a low degree of automation, lack of detailed information in declarations and difficulty in verifying the legitimacy of benefits. Based on the analysis, measures are proposed to improve tax control, including mandatory registration of invoices for transactions exempt from VAT, detailing of data in the tax return and the introduction of an automated indicator of the legitimacy of benefits. The proposed changes are associated with certain costs and risks, but in general they will reduce administrative costs, improve interaction between taxpayers and tax authorities, and create a more efficient and transparent system for managing tax expenses. The presented conclusions are in line with international trends and the strategic goals of the tax policy of the Russian Federation.
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