Automation of control for payment VAT - typical problems. The taxpayer's view

The author examines the practice prevailing in relation to the automated control over the payment of value added tax, the relevant norms of Russian legislation and explanations of the controlling authorities. Analyzes the typical difficulties faced by taxpayers in the framework of tax control measures, the application of a risk-oriented approach to the assessment of companies. Notes the imperfection of the criteria of this approach and gives suggestions for improving tax legislation.