Keyword: «vat refunding»

The relevance of the topic studied by the authors is due to increased control in relation to the reforms carried out by the Federal Tax Service (FTS) of Russia. A large-scale sectorial project for the prevention and suppression of unjustified tax optimization in the agricultural sector is focused on freeing the agricultural market from shady schemes and eliminating the multi-stage resale process. The purpose of this study is to examine the position of the tax department, as well as the techniques and methods used by the Federal Tax Service. As a result of the study, the authors made an analysis of the main provisions of the national project, studied the algorithm for its implementation, and assessed its economic effect.