A Pre-Audit Analysis in Tax Control: Legal Regulation Problems

The article examines the problems of legal regulation of tax control that have arisen in connection with the use by tax authorities of new information technologies for checking taxpayers. As a result, it was concluded that the legislative regulation of the current practice of pre-verification analysis opens up the possibility for a transition to a model of partnership between tax authorities and taxpayers. This model is based on a special analytical stage of tax control, which is procedurally formalized by two final documents: (1) the notification of the tax authority on the facts of violation of tax legislation revealed as a result of the pre-verification analysis; (2) an agreement between the tax authority and the taxpayer on the recognition of the facts of incomplete reflection of financial and economic transactions in tax reporting and the acceptance by the taxpayer of an obligation to pay the corresponding amounts of tax to the budget.