Ways to improve financial control in tax monitoring
This article is devoted to the concept of development and functioning of the tax monitoring system in the Russian Federation, approved by the Order of the Government of the Russian Federation of 21.02.2020 N 381-p, which entered into force on 21.02.2020. The main purpose of the Concept - identification of ways and methods of digitalization of tax control based on the application of a risk-based approach aimed at checking high-risk transactions of payers, taking into account industry specifics, followed by the integration of the state tax control function into corporate information systems of payers, which will ensure the voluntary, correct and timely calculation and payment (transfer) of taxes, fees and insurance premiums to the budget system of the Russian Federation, improving the efficiency of tax control and reducing the administrative burden for payers.