Analysis of transaction tax control between related parties in Russian Federation
| Autor | Ajdar M. Tufetulov - Fatih Sh. Nugaev - Andrey S. Zayats |
| Cargo | Kazan Federal University - Kazan Federal University. - Kazan Federal University. E-mail: zayatsas@yandex.ru. Tel.: + 7 929 722 6790 |
| Páginas | 293-307 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 8 - Nº 04 - Ano 2019 – Special Edition
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
293
ANALYSIS OF TRANSACTION TAX CONTROL BETWEEN
RELATED PARTIES IN RUSSIAN FEDERATION
Ajdar M. Tufetulov1
Fatih Sh. Nugaev2
Andrey S. Zayats3
Abstract: Nowadays the system of
transaction tax control between
interdependent persons in Russian
Federation is close to international
standards both by the process of
transaction tax control between
interdependent persons, by used
monitoring instruments, and by the
mechanism for pricing agreement
conclusions.In order to analyze the tax
control of transactions between
interdependent persons, it is advisable to
consider the process of transaction tax
control between interdependent persons
that has been carried out in Russian
Federation since the 2000-ies.The
following research methods were used in
order to identify the results of transaction
tax control analysis among
interdependent persons: analysis and
synthesis, induction and deduction,
comparison methods, economic-
1 Kazan Federal University
2 Kazan Federal University.
3 Kazan Federal University. E-mail: zayatsas@yandex.ru. Tel.: + 7 929 722 6790
mathematical and econometric
methods.The results of transaction tax
control analysis between interdependent
persons show that the issues of
transaction tax control between
interdependent persons became more
relevant every year. The authors of the
article also found that the number of
disputes increased by 1673%, which is
undoubtedly the indicator of the large-
scale growth concerning the relevance of
problematic moments in the process of
tax control between interdependent
persons. The developed analysis and the
forecast of the time series with the
application of econometric methods
allows to draw the conclusion that
certain negative tendencies in the
process of transaction tax control
implementation between interdependent
persons will be preserved.The tendencies
that have appeared in the area of
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