Improving tax control: tax risks and control data

The article is devoted to new opportunities for using digital technologies of the Federal Tax Service, analysis of changing, in connection with this, requirements for accounting programs, innovative methods of conducting analytical work of tax authorities to identify deviations and gaps in key reporting indicators, financial statements provided by taxpayers with others available to tax controllers , databases. Within the framework of the article, the author reveals changes in tax and financial reporting requirements that came into force in 2024 and provides recommendations regarding possible risks that the Federal Tax Service pays attention to during desk audits. The author also formulates how taxpayers should act in order to protect their organization from claims and sanctions of the Federal Tax Service.

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Publication Details

Journal
Courier of Kutafin Moscow State Law University (MSAL)
Published
2024-09-16
DOI
https://doi.org/10.17803/2311-5998.2024.119.7.149-154
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Improving tax control: tax risks and control data

N. Yu. Orlova
Courier of Kutafin Moscow State Law University (MSAL)
Corporate Taxation and Avoidance
article

Improving tax control: tax risks and control data

N. Yu. Orlova
article en

Abstract

The article is devoted to new opportunities for using digital technologies of the Federal Tax Service, analysis of changing, in connection with this, requirements for accounting programs, innovative methods of conducting analytical work of tax authorities to identify deviations and gaps in key reporting indicators, financial statements provided by taxpayers with others available to tax controllers , databases. Within the framework of the article, the author reveals changes in tax and financial reporting requirements that came into force in 2024 and provides recommendations regarding possible risks that the Federal Tax Service pays attention to during desk audits. The author also formulates how taxpayers should act in order to protect their organization from claims and sanctions of the Federal Tax Service.

Courier of Kutafin Moscow State Law University (MSAL)(7)
Kutafin Moscow State Law University (RU)
Openalex Percentile: Top 74%
Corporate Taxation and Avoidance
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