The Development of Forms and Methods of Tax Control

Congress Centre, conference hall D3

Control, Oversight and Regulation

Broadcast

Given the trend for reducing the number of on-site inspections, the main way of supplementing public coffers through tax administration has been through pre-inspection measures. However, there is no regulation underpinning the way these measures are undertaken. Similarly, there are no official requirements with regard to evidence of possible infringements. As a result, the potential for abuse and corruption exist. Pre-inspection control: is it possible to circumvent regulation in public law relationships? Incentives following pre-inspection analyses: ensuring that dialogue with the taxpayer does not turn into an instrument of pressure. A one-sided game: can a taxpayer be sure that the tax authorities will not reconsider their actions?

Moderator

Ksenia Litvinova

Partner, Pepeliaev Group

Panellists

Eugenia Vaskova

Director of the Mediation Center, St. Petersburg State University

Konstantin Novoselov

Deputy Head of the Control Department, Federal Tax Service of Russia; Associate Professor, Financial University under the Government of the Russian Federation

Oksana Nogina

Professor of the Department of Administrative and Financial Law, St. Petersburg State University

Svetlana Pavlenko

Head of Tax Law Monitoring and Regulatory Tax Risk Management of Tax Department, Norilsk Nickel

Evgeny Taribo

Head of the Office for the Constitutional Foundations of Public Law, Constitutional Court of the Russian Federation