Formation of a methodology for determining valid tax liabilities in case of unjustified application of tax benefits and reduced tax rates

The article is devoted to the issue of calculating valid tax liabilities in the process of tax control in the Russian Federation. The relevance of the topic is due to the lack of a unified methodology for calculating valid tax liabilities (VTL), which leads to a significant number of tax disputes, inconsistency between the position of official financial authorities and judicial practice, violation of the rights and economic interests of taxpayers, lack of uniformity in the approaches of tax and law enforcement agencies in the process of determining the amount of valid tax liabilities within the framework of tax control, and law enforcement activities. The object of the study is the social and economic relations that develop between taxpayers and tax authorities in the process of tax control. The subject of the study is the process of determining the amount of valid tax liabilities when identifying tax offenses. The research used general scientific methods of cognition – analysis, synthesis, induction, description, principles of formal logic, as well as private scientific methods - graphical, method of analyzing specific legal situations. The study was based on the analysis of scientific publications on relevant topics, as well as on the analysis of judicial practice in tax disputes. Within the framework of the article, recommendations are given on the formation of a unified methodology for calculating the VTL on the example of one of the directions for obtaining unjustified tax benefits – the illegal use of tax incentives and reduced tax rates. Within the framework of the study, the application of the actual calculation method for this type of tax offenses is justified; the risk markers of the scheme are identified and options for measures implemented by the tax authority to establish valid tax obligations are proposed; the accounting procedure for corporate income tax expenses and value added tax amounts, taking into account tax deductions, is determined. The novelty lies in the formation of a methodology for calculating the VTL in relation to the unjustified application of tax benefits and reduced rates, which can and should be an integral part of a single methodology that takes into account the main directions of obtaining unjustified tax benefits. The practical significance lies in the possibility of using such a methodology by both taxpayers and tax authorities based on the results of tax control measures, which will reduce the volume of contradictions, protect both the interests of the budget and the economic interests of taxpayers at the same time.

valid tax liabilities, The method of calculation of the VTL, tax rates, tax benefits, tax disputes, additional taxes, unjustified tax benefit, risk markers of tax schemes, technical companies, tax migration