TAX AUDIT OF ENTREPRENEURS ACTING AS FISCAL AGENTS INVOLVED IN THE CALCULATION AND PAYMENT OF PERSONAL INCOME TAX
The presumption of lawfulness is a basic principle underlying the tax system of the Russian Federation. But in some cases, extension of freedom may lead to various abuses, particularly given that the payment of personal income tax for taxpayers is made by the employer who acts as a tax agent whose special status does not require to submit a declaration to the tax authorities. The absence of this obligation creates a situation where the tax authorities are unable to reveal taxes in arrears without carrying out the field audit. A thoroughful analysis conducted in the course of research permitted the author to formulate the measures to address the problem as follows: invitation to tax agents to appear before the tax authorities to provide explanations; in-depth desk audits; extended thematic field tax audits; increased penalties; introduction of personal responsibility for heads of organizations. An efficient implementation of these measures in practice will improve the tax control and eventually increase the amount of revenues from PIT to the budget.