The Federal Register of Prospective Beneficiaries as a qualitatively new stage in the development of a risk-based approach to the organization of control in the business sphere

The article considers the concept and prospects of the Federal Register of Prospective Beneficiaries. In the process of forming the register, the approach to working out VAT tax discrepancies has changed, and the effectiveness of control and analytical work has increased by establishing coordination of structural units. Notably, the register itself can potentially become the basis for selecting organizations for tax and customs inspections on the principle of the highest fiscal potential.