International Accounting

Analysis of the practices and results of the use of the Automated VAT Control System (ACS VAT-2)

Vol. 21, Iss. 2, FEBRUARY 2018

Received: 17 May 2017

Received in revised form: 1 June 2017

Accepted: 5 June 2017

Available online: 15 February 2018

Subject Heading: Tax and taxation

JEL Classification: E62

Pages: 213–226

Pyshkina N.L. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation

ORCID id: not available

Yakushev M.F. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation

ORCID id: not available

Importance The article considers the problems of value-added tax administration under current conditions of the Russian tax system.
Objectives The article aims to analyze the results of in-office VAT audit in the conditions of new technologies.
Methods To provide credible and valid conclusions, we used a combination of general scientific and economic methods of knowledge like synthesis, statistical analysis, and classification.
Results The article presents the results of the analysis of VAT examination report indices for 2015–2016, and it proves the positive influence of the ACS VAT-2 system on tax collection rate.
Conclusions and Relevance The positive influence of the ACS VAT-2 system gets evinced in tax revenue increase and lowering of the amounts declared by taxpayers to reimbursing. It is confirmed with indices of the statistical reporting under tax monitoring and estimates of territorial tax authorities. Classification of the identified incongruities should become a basis for the ACS VAT-2 system improvement.

Keywords: added-value tax, tax control, tax gap, unjustified tax benefit


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