INTRODUCTION OF THE INSTITUTION OF PRELIMINARY TAX CLARIFICATION INTO THE RELATIONS BETWEEN RUSSIAN COMPANIES AND TAX ADMINISTRATION

The article investigates the role of the institution of preliminary tax clarification in the international tax management. The specific characteristics of this institute operation in the tax systems of developed countries are analyzed in the article. The article emphasizes the importance of this institution for improving investment climate and increasing transparency of the companies-tax payers’ operation. The analysis of possibilities and limitations for introduction of the institution of preliminary clarifications into the relations between the Russian tax authorities and tax payers is provided in the article. The conclusion is made regarding viability of outspreading of new procedure on the limited number of entities (large business) with the potential further involvement of middle and small businesses.

taxes, tax authorities, tax system, tax policy, tax risks, tax control, tax clarification, tax management, tax administering, tax reform