Keyword: «taxpayer»

Many companies in practice are faced with the need to submit to the tax office certain documents. The mechanism of interaction between tax authorities and taxpayers, written down in part one of the Tax Code of the Russian Federation, provides that the latter, upon request, must submit all necessary documents at the exit or desk tax audit. Moreover, inspectors can demand documents from both the taxpayer and its contractors. The article discusses the main directions in which the taxpayer has a legitimate reason to reduce the tax burden.

This article analyzes the problems and prospects for the development of the Russian tax system. The authors consider actual problems that hinder effective functioning and development of the tax system. They offer solutions to particular problems and outline promising areas of the tax system development in Russia.

The article discusses the methodological features of the development of the accounting system for the calculation of the UAT. The authors recommend taxpayers to apply in tax accounting a parallel scheme for organizing accounting work. It is proposed to organize tax accounting of expenses in off-balance accounts. Accounting is carried out regardless of the tax on the adopted method. The advantage of the developed approach to the organization of tax accounting is that it does not change or violate the adopted accounting system. The article additionally discusses the features of the organization of accounting work by means of the program “1C: Enterprise Accounting 8.3”.