ASSESMENT OF IMPACT OF PRACTICE OF TAX ADMINISTRATION OF BUSINESS ACTIVITY

This article describes the main consequences of the introduction of an automatic system of tax control. An overview of the main types of liability in the presence of losses in the field of taxation and the timing of the documents is provided. The list of tax reduction schemes that stopped working in 2019 is given. The review of the main practices that are alternatives to the fragmentation of business is made. The statistical sample of Russia for the period 2002-2018 and the number of legal entities were reviewed, as well as the parameters that are likely to be correlated with the number of legal entities. General scientific approaches, comparative and economicstatistical, mathematical methods are used. Correlation and regression analyses were carried out to identify the main indicators affecting the registration/termination of enterprises and organizations that characterize the level of business activity. The introduction of technological innovations in the tax accounting system and the strengthening of subsidiary liability filtered out business participants who were nominally recorded in the registers. Court practices must be to monitor. The number of court decisions in favor of the taxpayer is growing. It is more difficult to prove the existence of a fragmentation of business in 2019. Predicting has shown that there will be a significant increase in legal entities that have ceased operations after 2020. It is established that the greatest mutual influence on the indicators of tax administration according to the dynamics of registration of the introduction/ exclusion in the state register is Indicated by such factors as the average per capita income of the population and the value of the minimum wage, which is due to the declarative principle of entrepreneurial activity. The results of the analysis are controversial and can be used to determine priorities in the tax policy of the state and enterprises.

tax administration, information technology, control, registers, types of responsibility, tax optimization, tax risks, counter checks, business fragmentation, disqualification, business activity.

Tolstobrova N. A., Pukhareva D. V. Assesment of impact of practice of tax administration of business activity. Business. Education. Law, 2019, no. 3, pp. 186–192. DOI: 10.25683/VOLBI.2019.48.368.