Business programme

Tax Monitoring as a Key Aspect of Tax Control

Congress Centre, conference hall B4
Effective Law for an Effective State
Since 2016, tax monitoring has been used as a form of digital tax control in Russia. Back then, just seven companies participated in the scheme. As of the start of 2023, that number has already reached 448. Tax monitoring has traditionally been seen as a voluntary form of tax control. However, as of 2023, tax monitoring has become mandatory for those involved in capital investment protection and promotion agreements. Public discussion is under way on a draft bill which, if passed, will oblige resident companies of advanced special economic zones, the Free Port of Vladivostok, and the Russian Arctic to undergo tax monitoring. Consideration is also being given to introducing tax monitoring for resident companies in free economic zones. Without undergoing tax monitoring, companies involved in capital investment protection and promotion agreements lose their status and associated incentives. More than 50% of total tax revenue comes from companies undergoing tax monitoring. This essentially makes tax monitoring the main – or at least most significant – form of tax control. The number of companies undergoing tax monitoring is growing, and the scheme is becoming mandatory for many businesses. In parallel, processes are increasingly being automated. Naturally, all this not only reflects development trends, but also comes with numerous difficulties which require discussion. What steps could be taken to improve the legal regulation of tax monitoring in order to help it further develop and to create greater legal certainty for participating companies?


Natalia Kovalenko
Partner, Pepeliaev Group


Danil Vinnytsky
Head of the Department of Financial Law, Head of BRICS Law Institute, V.F. Yakovlev Ural State Law University (online)
Olga Emelyanova
Director of Tax Law Department, Inter RAO
Marina Krasheninnikova
Head of Tax Monitoring Directorate, Federal Tax Service of Russia (online)
Sergey Lavrov
Deputy Director of the Tax Department - Head of the Tax Examination Department, Norilsk Nickel
Eugene Meleshko
Director of Corporate Information Systems, Chief Scientific Innovation Implementation Center
Aleksandr Molodtsov
Director of the Department of Labor Productivity, Protection and Promotion of Investments, Ministry of Economic Development of the Russian Federation (online)
Anton Radaev
Head of the Department for Coordination and Development of the Tax Function, Sberbank