Importance The article considers the problems of value-added tax administration under current conditions of the Russian tax system. Objectives The article aims to analyze the results of in-office VAT audit in the conditions of new technologies. Methods To provide credible and valid conclusions, we used a combination of general scientific and economic methods of knowledge like synthesis, statistical analysis, and classification. Results The article presents the results of the analysis of VAT examination report indices for 2015–2016, and it proves the positive influence of the ACS VAT-2 system on tax collection rate. Conclusions and Relevance The positive influence of the ACS VAT-2 system gets evinced in tax revenue increase and lowering of the amounts declared by taxpayers to reimbursing. It is confirmed with indices of the statistical reporting under tax monitoring and estimates of territorial tax authorities. Classification of the identified incongruities should become a basis for the ACS VAT-2 system improvement.
Bogomazova A.A., Vodop'yanova V.A. [The new VAT return: an analysis of the impact of changes in tax administration on the income tax to the Federal budget]. Mezhdunarodnyi zhurnal prikladnykh i fundamental'nykh issledovanii = International Journal of Applied and Fundamental Research, 2016, vol. 6, iss. 5, pp. 912–915. (In Russ.)
Panskov V.G. [VAT collectability: Reserves exist, opportunities are not used]. Finansy = Finance, 2016, vol. 3, pp. 22–27. (In Russ.)
Panskov V.G. [Possible ways to solve the problem of illegal VAT compensation]. Finansy = Finance, 2011, vol. 8, pp. 37–42. (In Russ.)
Korycheva M.T., Timoshenko V.A. Sovershenstvovanie nalogovogo kontrolya za vychetami i vozmeshcheniyami NDS. V kn.: Sovremennye problemy vzaimodeistviya rossiiskogo gosudarstva i obshchestva: sb. nauch. tr [Improvement of tax monitoring over residues and compensations of value added tax. In: Contemporary problems of interaction between the Russian State and society]. Saratov, Stolypin Volga Region Institute of Administration Publ., 2016, p. 61.
Belokhrebtov V.S. [Improving the administration of value added tax as a way protivodey-tion of its unlawful compensation]. Izvestiya Tul'skogo gosudarstvennogo universiteta. Ekonomicheskie i yuridicheskie nauki = News of Tula State University. Economic and Legal Sciences, 2016, vol. 3, iss. 2, pp. 162–169. (In Russ.) URL: Link
Abakarova R.Sh. [VAT refund mechanism improvement problems]. Vestnik Irkutskogo gosudarstvennogo tekhnicheskogo universiteta = Bulletin of Irkutsk State Technical University, 2015, vol. 5, pp. 168–172. (In Russ.)
NDS: aktual'nye voprosy administrirovaniya i novatsii zakonodatel'stva [VAT: Current Issues of Administration and Legislation Innovations]. Moscow, Nalogovaya politika i praktika = TAX POLICY and PRACTICE, 2016, vol. 4, pp. 8–11.
Panskov V.G. [VAT administration: the decision is accepted, but problems remain]. Finansy = Finance, 2010, vol. 2, pp. 26–29. (In Russ.)
Zagarskikh T.A., Voronchikhina M.I. [The implementation of risk-based approach in VAT administration system]. Ekonomika i upravlenie: problemy, resheniya = Economics and Management: Problems, Solutions,2015, vol. 12, pp. 301–310. (In Russ.)
Egorichev A.V. [In-house review of VAT declarations: new tools, stages and algorithm of actions of a taxpayer]. Nalogovaya politika i praktika = Tax Policy and Practice, 2016, vol. 9, pp. 45–49. (In Russ.)
Razgulin S.V. [The reclamation of explanations by tax authorities within in-house review]. Finansy = Finance, 2017, vol. 2, pp. 35–38. (In Russ.)
