Current Tax Issues Planning in the Digital Economy

This study examines the theoretical basis for tax planning. Features in the conditions of the digital economy are highlighted. An assessment is given of the main information technologies that are used in the tax authorities in order to create a reasonable approach to tax planning (analysis of big data, the use of which allows you to trace the relationships, trends in changes in certain processes, allows forecasting; cloud technologies, which are characterized by distributed processing of digital data and participate in providing users with computer resources as an online service; electronic document flow). Errors in tax planning are highlighted, which do not allow the qualitative implementation of the process of reducing tax liabilities and can lead to tax offenses: errors that are due to misinterpretation of tax legislation; arithmetic errors; overdue tax due dates; late submission of reporting documentation; incorrect execution of primary documents, as well as their absence; late response of organizations to possible changes in legislation on taxes and fees; problems in the ambiguous interpretation of judicial practice. Tax schemes that take into account the new capabilities of tax authorities during inspections are analyzed, and tax savings are calculated. High risks of tax planning are identified, taking into account the recognition of the tax scheme as illegal. Illegality is determined by the following signs: formality-there is no separation: participants have common expenses, capital and instruments, no new business ties arise; unity of management and consistency of specific actions-in fact, the beneficiary is engaged in the management of all structural links. Often, participants specifically conclude unprofitable transactions, their actions are aimed at reducing the tax burden; reducing the tax burden-this implies the possibility of reducing tax liabilities to both parties; identity of activity-it is impossible to clearly distinguish between the directions of activity of the self-employed. which provides similar services, is engaged in the same production, and also performs the same work. The goals of the research work: to identify the main issues that arise during tax planning. Conclusions obtained during the study: assessed the possibilities of tax planning taking into account the digitalization of the economy.

taxes, tax planning, tax gaps, tax control