Forms and methods of tax control of the application of corporate income tax preferences

Abstract

The control of the tax authorities over the correctness of the application of tax benefits and preferences aimed at supporting and stimulating various types of economic activity has a goal to put a barrier to possible abuses and fraud. In the process of implementing tax policy, attention should be paid to the analysis of the practice of applying and administering tax preferences established by tax legislation. The relevance of the research topic is determined by the need to determine the forms and methods of tax control for corporate income tax, within which the legality of the application of tax preferences is checked. The subject of the study is the tax control of the application of income tax preferences at the present stage of socio-economic development, as well as the transformation of forms and methods of tax control in the context of digitalization of the economy. The methodological basis of the study is the methodology of the system paradigm, the logical-epistemological method of cognition, the unity of structural and functional analysis of the problem. The methodological basis of the research is the ascent from the abstract to the concrete, the relationship between the general and the special, the dialectical and hypothetical research method, scientific abstraction and forecasting, analysis and synthesis, induction and deduction. As a result of the study, the methodology for conducting an on-site tax audit on income tax was determined, within the framework of which tax control measures are carried out to prevent abuse of preferences for this tax. The most popular trend of tax control is also identified - the digitalization of the work of tax authorities, which can lead to an increase in the number of tax revenues. In addition, in order to increase the effectiveness of tax control over the application of corporate income tax preferences, this article presents proposals regarding the rational and optimal management of income tax preferences, among which, for example, it is proposed to study the possibility of replacing some preferences with direct subsidies, which are subject to the budget control procedure, for budgetary transparency.