Journal of Siberian Federal University. Humanities & Social Sciences / Tax Monitoring: Is It Worth It or Not to Conclude an Agreement on the Actual Circumstances?

Full text (.pdf)
Issue
Journal of Siberian Federal University. Humanities & Social Sciences. 2024 17 (6)
Authors
Demin, Aleksandr V.; Molina, Anastasiia Y.
Contact information
Demin, Aleksandr V. : Siberian Federal University Krasnoyarsk, Russian Federation; ; Molina, Anastasiia Y. : Siberian Federal University Krasnoyarsk, Russian Federation;
Keywords
tax monitoring; tax compliance; agreement on factual circumstances; reasoned opinion; mutual agreement procedure; settlement agreement; conciliation procedures
Abstract

Tax monitoring is a new institution for Russian tax law. It appeared relatively recently and was developed based on the Dutch model of horizontal monitoring. Tax monitoring is a promising model for building “tax authority-taxpayer” relationships. It is gradually being introduced by the state into the business environment. This process will eventually lead to the emergence of controversial issues that require answers now and in the future. Judicial practice provides indisputable assistance in finding solutions to law enforcement problems. However, in the case of tax monitoring, judicial practice has not yet been formed in Russia. The study highlights some significant theoretical issues related to tax monitoring. These issues are currently being actively discussed in the scientific community. However, in the study more attention is paid to the practical issue of the conclusion by the participants of tax monitoring at the pre-trial stage of an agreement on factual circumstances in a situation where the taxpayer doesn’t agree with the motivated opinion of the tax authority. The article concludes that it is advisable to conclude such an agreement in this case. Moreover, such expediency should be supported by the relevant norm of the tax law, which is currently absent in the Tax Code of the Russian Federation

Pages
1094–1102
EDN
SDMORM
Paper at repository of SibFU
https://elib.sfu-kras.ru/handle/2311/152974

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