title: Ð Ð¸ÑÐºÐ¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸
title: Risks of tax control in the context of digitalization
Creators: name: ÐÐ°ÑÐ°Ð½Ð¾Ð²Ð°, ÐÐ°ÑÐ¸ÑÐ°
name: Ð¤ÐµÐ´Ð¾ÑÐ¾Ð²Ð°, ÐÐ°Ð»ÐµÐ½ÑÐ¸Ð½Ð°
name: "Ð£Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ðµ ÑÐ¸ÑÐºÐ°Ð¼Ð¸: Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¸ ÑÐµÑÐµÐ½Ð¸Ñ (Ð ÐÐ¡ÐâÐ­â2022)", Ð½Ð°ÑÑÐ½Ð¾-Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ°Ñ ÐºÐ¾Ð½ÑÐµÑÐµÐ½ÑÐ¸Ñ Ñ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÐ¼ ÑÑÐ°ÑÑÐ¸ÐµÐ¼ (8; 2022; Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³)
Publisher: name: ÐÐÐÐÐ¢ÐÐ¥-ÐÐ ÐÐ¡Ð¡
Year: 2022
Subjects: ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð°Ð´Ð¼Ð¸Ð½Ð¸ÑÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÑÐ¸ÑÐº
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ Ð¼Ð¾Ð½Ð¸ÑÐ¾ÑÐ¸Ð½Ð³
digitalization
tax administration
tax control
tax risk
tax monitoring

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description: The article is devoted to the peculiarities of tax control in the system of tax administration, as the owner of a specific punitive function inherent in it. This invariably generates tax control risks for controlled economic entities, which increase many times in the conditions of digitalization, practically depriving taxpayers of the opportunity to minimize their tax obligations. The article also provides a classification of tax risks according to the degree of predictability of the consequences of tax control in the form of penalties, as well as examples of such classification. The authors express their point of view on the nature of the relationship between regulatory authorities and taxpayers, emphasizing the preference of preventive measures of tax control over punitive measures, including explanatory work of tax authorities in various forms.