Year of Graduation
Problems and Improvement of the System ASC VAT-2 during a Cameral Tax Audit
Larisa M. Pakhomova
Legal Support and Protection of Business
Value added tax is one of the most important Federal taxes, which provides significant revenues to the country's budget. At the same time, the modern tax system is not perfect and is in a state of constant reform. One of the significant innovations in recent years has been the introduction of automated programs for tax control, one of such programs is the Automated system of control of VAT – 2 ( then ACS VAT-2), which allows the tax authorities to conduct an accelerated, thorough and effective audit of taxpayers. The paper analyzes the judicial practice with the use of ACS VAT-2, as well as the effectiveness of the program. The existing problems of application of the program, ways of their decision, and also improvement of application of the program as a whole are considered.