It is noted that at the moment 53 countries of the world have switched or are switching from the traditional tax control regime to an approach based on the principles of trust, transparency and mutually beneficial cooperation. Such a regime of "enhanced interaction", referred to in foreign practice as Cooperative compliance, coordinates the joint efforts of tax authorities and taxpayers themselves to ensure compliance with legal requirements.
Horizontal tax monitoring provides for information exchange, interaction with the taxpayer in a "one-stop shop" mode, the absence of tax audits and obtaining a "reasoned opinion" of the tax authority, that is, a position on the correctness of the calculation and timely payment of taxes.
Participation in horizontal monitoring gives taxpayers the opportunity to "quickly close" the tax period, reduce the amount of information and documents provided, as well as promptly resolve disputes with specialists of tax authorities.
The dialogue also touched upon administration and automation in the field of transfer pricing and tools to combat the shadow economy.
According to the press service of the STC, following the results of the meeting, plans have been outlined to organize a number of thematic discussions and substantive negotiations.
