Traceability of Goods in the Tax Control System

Abstract

In the modern conditions of the Russian tax system, the main focus is on improving the system of state tax control, including the formation of a system of tax risks. At the same time, when implementing measures to improve the control carried out by tax authorities, the taxpayers’ expenses associated with this improvement have practically not been investigated. Both in the theory and practice, there are theoretical, methodological and systematic studies of the concept of “tax control”, “types and methods of tax control”, the differences between tax control and control activities of tax authorities are considered, the results of tax control are evaluated. The purpose of the research is to study the impact of the measures taken to improve the effectiveness of tax control on the emergence and performance of additional functions by taxpayers-organizations and individual entrepreneurs. The research methodology is based on the analysis of the main changes. The article examines the issues related to the changes in the tax control system, including value added tax, due to the introduction of “goods subject to traceability”. “Traceability” is defined as an additional method of carrying out current tax control over the completeness and timeliness of budget revenues from tax payments in the Russian Federation. The scientific novelty lies in the author's definition of the concept of “traceability” and the identification of the impact of the measures taken to improve the effectiveness of tax control on the introduction of additional responsibilities in accounting and the formation of additional information by taxpayers.