Identification of Unreasonable Tax Benefits During Pre-Inspection Analysis

Objectives of the research work: to identify the main issues that arise when analyzing taxpayers' transactions, allowing to identify unreasonable tax benefits. Conclusions obtained during the study: the directions of analysis of contracts and prospects for their development are highlighted in order to identify unreasonable tax benefits for assessing the amount of tax offenses. The article discusses the theoretical and practical aspects of pre-audit analysis, which is aimed at the reasonable choice of taxpayers for inclusion in the plan of field tax audits in terms of analyzing contracts, primary documents, tax registers and tax reporting, which can be used by taxpayers in the implementation of tax planning, and by tax authorities—to develop an effective pre-audit analysis strategy. The main types of contracts are considered in detail, the analysis of which reveals unreasonable tax benefits, taking into account incorrect registration, economic validity of concluding related transactions and confirmation of the reality of operations.