Organization of the VAT taxation and tax control system in the digital economy

Abstract

In the article, the author investigates the question of the possibility and necessity of using innovative digital solutions in organizing the procedure of work of tax authorities with taxpayers in terms of applying the 0% rate and reimbursement of value added tax. The relevance of the study is justified by the changed conditions for the application of the VAT refund application procedure, the reduction of the period of desk inspection and the preparation of registers of documents confirming the 0 percent rate through the use of information services of the Federal Tax Service. The research methodology is based on the generalization and analysis of regulatory documents, as well as the practical experience of maritime transport enterprises, customs and tax authorities in terms of digitalization of individual processes. To achieve this goal, the author has considered in detail the new procedure for VAT refund. The legal justification of the procedure and reasons for carrying out tax control measures aimed at confirming the right to apply the 0 percent tax rate and tax deductions is analyzed.The necessity of further transformation of interaction between taxpayers and tax authorities in the direction of the use of digital technologies, including in the organization of tax control, is substantiated. Based on the results of the study, the author made reasonable conclusions about the need for further research and elaboration of issues on the implementation of the possibility of assessing the application of a new declarative procedure for tax refund before filing a value-added tax declaration, the legal status of the "Office – Exporter" service and the possibility of using participants in foreign economic activity providing transshipment and forwarding services in order to form a register documents confirming the 0 percent rate. The improvement of the existing information services of the Federal Tax Service and the introduction into commercial operation of the new service "Exporter's Office" will provide comfortable conditions for tax administration to conscientious taxpayers, reduce the administrative burden, shorten the period of desk inspection, eliminate technical errors and stop intentional actions aimed at illegal VAT refund and the application of the 0% rate.