Abstract
The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms therelevanceof the research. Thesubjectof the paper is the economic relations between the exporting country and the importer of goods, works or services and their impact on VAT taxation. Theaimof the study is to identify the vulnerabilities of the current tax legislation in the field of value-added tax reimbursement and analyze the improvement and optimization of the mechanism for administering value-added tax to ensure national economic security and preserve federal budget revenues as a result of reducing the amount of budget funds reimbursed to taxpayers. The author applies suchmethodsas abstract-logical, analysis and synthesis, induction and deduction. As aresult, the study reveals the problems of illegal VAT refunds in the export of timber associated with the use of new methods by taxpayers to minimize tax liabilities and the complication of the form of contractual relations. The author makes aconclusionabout a possible solution to the problems of tax administration when taxpayers carry out export operations with exported products, using the experience of the functioning of the Charter of the agro-industrial complex. Thenovelty of the studylies in the proposal to adopt a ban on multi-stage sales and purchases by the tax authority as the basis for regulating the export of products outside the territory of the EAEU. This will exclude artificial price increases. The results obtained can be used in the further development of the tax administration system, in the analytical work of state bodies authorized to control and supervise taxes and fees.
Highlights
The author makes a conclusion about a possible solution to the problems of tax administration when taxpayers carry out export operations with exported products, using the experience of the functioning of the Charter of the agro-industrial complex
The novelty of the study lies in the proposal to adopt a ban on multi-stage sales and purchases by the tax authority as the basis for regulating the export of products outside the territory of the EAEU
The results obtained can be used in the further development of the tax administration system, in the analytical work of state bodies authorized to control and supervise taxes and fees
Summary
А Н Н ОТА Ц И Я Экспорт лесоматериалов может быть использован недобросовестными налогоплательщиками в незаконных схемах по возмещению НДС из бюджета с целью получения необоснованной налоговой выгоды путем завышения величины налоговых вычетов, что подтверждает актуальность выбранной темы исследования. Цель исследования — выявление уязвимых мест действующего налогового законодательства в сфере возмещения налога на добавленную стоимость и анализ совершенствования и оптимизации механизма администрирования налога на добавленную стоимость для обеспечения национальной экономической безопасности и сохранения доходов федерального бюджета в результате сокращения объема возмещаемых налогоплательщикам бюджетных средств. В результате исследования определены проблемы незаконного возмещения НДС при экспорте лесоматериалов, связанные с применением налогоплательщиками новых методов минимизации налоговых обязательств и усложнением формы договорных отношений. Полученные результаты могут быть использованы в дальнейшем развитии системы налогового администрирования, в аналитической работе государственных органов, уполномоченных по контролю и надзору в области налогов и сборов. Ю. Совершенствование налогового администрирования НДС при экспорте лесоматериалов.
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