Improving the mechanism of tax administration of VAT benefits in the context of digitalization

The article explores the issues of improving the mechanism of tax administration of value added tax (VAT) benefits in the context of digitalization. The purpose of the study is to develop an improved control system for the use of VAT tax benefits, taking into account the digitalization of the process of consolidating taxpayer data, in order to increase the efficiency and transparency of tax administration. The object of the study is VAT tax benefits, and the subject is the mechanism of tax administration of these benefits in the context of digitalization. The paper describes the features of VAT taxation, the process of tax administration in the Russian Federation and the historical context of the formation of a system of control over the use of VAT tax benefits. The main focus is on the existing control system and proposed improvements, including the creation of a centralized platform for collecting and analyzing information about taxpayers, as well as automating the processes of confirming the eligibility of tax benefits. The article offers a number of recommendations, including the unification of the list of documents, standardization of documents forms, changes in the VAT declaration and the regulation of the rules governing the rights of taxpayers to refuse to apply the VAT tax benefit. These measures are necessary for the full implementation of the developed control system and can contribute to improving efficiency. The proposed system of control over the use of VAT tax benefits, including digitalization of the process of consolidating taxpayer data, can make significant improvements in VAT tax administration, bringing it to a new level of efficiency and transparency. Creating a centralized platform for collecting and analyzing information about taxpayers, as well as automating the processes of confirming the eligibility of tax benefits, will allow the tax service to significantly reduce the need for manual documentation requests from enterprises, which will reduce the administrative burden for both the tax service and taxpayers. In addition, the introduction of a control system based on consolidated data will improve interaction between various government agencies, contributing to digitalization and optimization of tax processes. This step is an important stage in the formation of tax administration 2.0 and is necessary for the subsequent transition to more advanced forms of administration that ensure increased efficiency, transparency and fairness of the tax system as a whole, which will contribute to accelerating economic growth in the Russian Federation.

VAT, value added tax, tax administration, the mechanism of tax administration, tax benefits, digitalization, digitalization of tax benefits, digitalization of the economy, Economy, tax