Automated Simplified Taxation System in the System of Special Tax Regimes: Interim Results of the Experiment

Abstract

The proposed article defines the features of the automated taxation system, its basic differences from similar regimes. The requirements for the transition to automatic self-assessment and its use by the payer have been identified, which made it possible to note the advantages of this experimental regime, the interim results of the introduction and suggest some options for further development. Among the participants in the relations that develop when using automated control systems, credit organizations and operators of electronic platforms are highlighted, thanks to which information exchange with tax authorities is carried out and the “automated” nature of the special regime is ensured. In addition, the general rules for the application of Taxation were considered, in particular, the legal status of taxpayers, elements of taxation, and issues of paying mandatory payments for taxpayer employees.