The Evolution of the State Tax Policy in the Context of the Development of Client-Centricity of Tax Authorities (on the example of VAT)

The relevance of the study is due to the requirements imposed on the process of digitalization and ensuring comfort for paying taxes and fees.

The subject of the study is the tax policy of the state in the process of its evolution to a complex of relations with VAT — paying companies.

The purpose of the work is to establish the key characteristics of the current stage of the state’s tax policy in relation to VAT payment management. As a result of the analysis of the academic literature, two fundamentally different aspects of VAT are summarized — its legal content as a tax on the producer and its economic content as an indirect tax on the final consumer. In terms of value creation, the consequences of taxation for the manufacturing company as a paying agent of the final real payer, who is forced to accept the costs and risks of paying VAT as a formal taxpayer, are given, which allowed us to consider ways to bring together the interests of the state and business in the process of the evolution of taxation management; substantiate the need to comply with tax ethics as a fundamental component of tax partnership. Based on the achieved level of digitalization of tax document flow and VAT administration, a conclusion is made about non-declaration administration as a reasonable direction for managing the fulfillment of tax obligations; measures for its implementation for VAT purposes are proposed, requiring, in addition to the technical information basis, the elimination of ambiguous provisions in the methodology and practice of VAT taxation. 

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