New developments in determining understanding tax contributions

The article deals with topical issues of identifying unjustified tax benefits on various taxes with an emphasis on corporate income tax in the Russian Federation. Special attention is paid to the problems of documentary confirmation of expenses included in the tax base. Proposals for the development of control work, improving the quality of tax administration. Objectives of writing a research paper: to consider the current practice of tax administration in terms of identifying unjustified tax benefits, to assess possible areas of improvement that affect the increase in tax revenues. Conclusions obtained in the course of the study: it was revealed that the current practice of identifying unjustified tax benefits in the Russian Federation needs to be developed on the basis of an analysis of judicial practice, especially in terms of corporate income tax, when questions arise to determine the amount of expenses and the possibility of their accounting in the tax base.