Tax administration system optimization and controls using automated software complex "ASC-VAT 3"

This article discusses the analysis of the practice of introducing the updated automated software complex “ASC-VAT 3”, the purpose of which is to monitor the reimbursement of value added tax. The mechanism of the system operation is displayed and the main components are presented. On the basis of the work of “ASK-VAT 3” in the test mode, the principal advantages and disadvantages, as well as prospects for further development and improvement of the system were highlighted.