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.
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