Tax Innovations and Their Impact on Taxpayers

Abstract

The article examined the issues related to the introduction of amendments to the Tax Code of the Russian Federation. The amendments improve tax administration, including control. The research examined in-house tax audits of tax returns and calculations. We studied the expansion of the rights of tax authorities to control and the obligations of taxpayers to fill out tax returns and maintain tax records as well as to correct identified inconsistencies and errors for which declarations and calculations may be recognized as unreported. We also analyzed the possibility to conduct in-house tax audits based on the information available to tax authorities and reduce the number of requirements for additional information from taxpayers. The purpose of the study was to determine the possibilities of interaction between tax payers and tax authorities in the process of conducting tax control, without excessive interference of tax authorities in the activities of tax payers, including sending endless requests for explanations and documents.