Improving tax control: tax risks and control data

Abstract

The article is devoted to new opportunities for using digital technologies of the Federal Tax Service, analysis of changing, in connection with this, requirements for accounting programs, innovative methods of conducting analytical work of tax authorities to identify deviations and gaps in key reporting indicators, financial statements provided by taxpayers with others available to tax controllers , databases. Within the framework of the article, the author reveals changes in tax and financial reporting requirements that came into force in 2024 and provides recommendations regarding possible risks that the Federal Tax Service pays attention to during desk audits. The author also formulates how taxpayers should act in order to protect their organization from claims and sanctions of the Federal Tax Service.