A NEW ROUND OF THE TAX CONTROL SYSTEM TRANSFORMATION: TAXPAYER SECURITY RISKS

Innovations in the tax control system, which entered into force on January 1, 2025, are actively discussed in the professional community and have already managed to form many widespread and not always well-founded opinions. The study compared the conclusions set out in the articles on strengthening tax control with the opinion of the scientific community, the norms of current tax legislation, and law enforcement practice in the field of tax administration. The analysis of scientific research, the norms of current tax legislation, and judicial decisions on taxation issues indicates the erroneous opinion about “total” tax control and the need to improve its tools. As you know, the effectiveness of tax control plays an essential role in ensuring economic security. Increasing its efficiency affects not only the fiscal component of economic security, but also the creation of equal competitive con-ditions for doing business in the state. Despite the achieved level of development of information resources and analytical tools used by tax authorities at the present stage in the implementation of tax control, taxpayers are using new schemes that illegally reduce tax liabilities. New tax avoidance schemes require tax officials to conduct a more in-depth study and analysis of the taxpayer’s activities. The authors propose additional adjustments to the VAT-2 automated control system. The authors’ proposals will speed up the process of proving and documenting violations of tax legislation, complement the analytical processes of tax authorities and allow timely determination of the strategy for conducting a tax audit within the framework of a risk-based approach.

economic security, tax control, digitalization, tax reform, VAT-2 automated control system, total control, auto- mated control system, tax risks, value added tax, risk-based approach, tax control measures

Karataeva G. E., Tsykura M. G. A new round of the tax control system transformation: taxpayer security risks. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2025;2(71):187—193. DOI: 10.25683/VOLBI.2025.71.1330.