Control of tax authorities for the use of legal tax schemes is toughened

The author analyzes the consequences for legal entities - subjects of taxation in the Russian Federation after the entry into force of amendments and additions to the Tax Code of the Russian Federation. The rights of tax authorities and taxpayers under the new legislative novel are considered. The conclusion is made about the assimilation of evidence of the reality of transactions in the framework of inspections of tax authorities and the complication of the use of tax schemes in the conduct of economic activities.