CURRENT STATE OF THE VALUE ADDED TAX ADMINISTRATION IN RUSSIA

Abstract

The budget deficit in the crisis conditions of the economy requires to determine effective tools for budget revenues increase. One of them is the tax administration. The article shows how a high level of the Federal Tax Service information technology development has allowed to make a breakthrough in resolving the problem of justification of VAT refunds from the budget via transition to electronic administration of VAT-invoices and VAT declarations. Comparison of the Russian practice of tax control of VAT with foreign approaches proves that there is an opportunity to improve the domestic mechanism based on centralization of accounting function. Analysis of the current procedure of entrepreneurs' responses on auto-requests, generated automatically in case of inconsistencies detected by automated system of VAT control (ASC "VAT-2"), allowed to develop proposals for the elimination of defects in the system. Implementation of the proposals can reduce an administrative burden on business in the context of ASC "VAT-2" and bring it in line with global trends of desk tax control carrying out.