Pre-check analysis of taxpayer activities: problems of legal regulation

The article explores the pre-check analysis of taxpayers' activities as a new form of tax control. It has been found that recently, the nature of the implementation of activities within the framework of pre-check analysis by tax authorities has changed significantly, transforming this activity from purely analytical to a control function. The author analyzes the main principles and procedures for conducting pre-check analysis of taxpayers' activities, identifies issues of legal regulation and the procedure for conducting pre-check analysis of taxpayers' activities. It is noted that currently, the procedure and principles for conducting pre-check analysis are regulated by internal documents of the Federal Tax Service of Russia, which are classified as "for official use only," excluding the possibility for taxpayers to become acquainted with these internal documents. At the same time, such a regulatory approach to this form of tax control carries risks of violating the rights and legitimate interests of taxpayers. This research employed general scientific methods (dialectical method of scientific cognition, systemic method, methods of analysis, synthesis, generalization, induction, deduction, observation, explanation, interpretation, and classification, description of concepts and terms) as well as specific legal methods (particularly, the formal-legal method). Based on the conducted analysis of theoretical approaches, positions of scholars and practicing specialists regarding the legal nature of pre-check analysis and the procedure for conducting pre-check analysis of taxpayers' activities, the author concludes that pre-check analysis of taxpayers' activities is a new form of tax control, as it represents a set of measures carried out by tax authorities within the framework of tax control and has legal consequences for the taxpayer. In this regard, it is proposed to include a number of articles in Chapter 14 "Tax Control" of the Tax Code of the Russian Federation that would regulate the procedure for conducting pre-check analysis of taxpayers' activities. To protect the rights and legitimate interests of taxpayers, it is suggested to specify the rights and obligations of tax authorities and taxpayers within the framework of this form of tax control.

tax control, pre-inspection analysis, forms of control, control measures, tax authority, taxpayer, tax underpayments, balance of interests, public interest, private interest