EVNEVICH Maria Aleksandrovna
ORCID ID https://orcid.org/0000-0001-5137-8060
Кандидат экономических наук, доцент
Доцент кафедры экономики предприятия и предпринимательства СПбГУ
Abstract. The Article deals with the scope of application of digital technologies in the field of tax monitoring and administration. Digitalization plays an important part in the activities performed by the Federal Tax Service and helps reduce the administrative workload on both taxpayers and tax authority. The use of digital communication channels saves our time, because it allows to submit declarations and send the letters online, besides, it also enhances the efficiency of in-office audits and helps identify the eventual tax violations.
The Article deals with the range of digital services and technologies applied, including Automated Control System “Values Added Tax”, new type of cash registers Automated Information System “Marking”, Federal Government Information System “Unified State Register “Civil Registry Office”, personal accounts of the taxpayers as well. Moreover, the Articles presents the results of a survey of the owners and top managers of the companies, aimed at identifying their opinion as to the reforms to be implemented in the taxation system.
Keywords: taxation, tax administration, tax monitoring
JEL H21, H25, H61, H71, E62
The government authorities consider digitalization to be an attractive tool for many reasons. For example, it enables the tax authorities to receive an additional outlook of economic status and state of affairs of the taxpayers - thus, allowing them to close the ‘tax gap”. Digitalization also reduces the administrative workload upon both the tax-raising authority and the taxpayers themselves. Besides, in many countries we can see the evident achievements in implementing their programs in terms of digitalization of taxation systems.
For example, since 2013 in Australia they have been implementing “Digital by Default” Strategy, based on the assumption that it is much more convenient for their taxpayers to contact the government authorities through digital communication channels, being highly widespread due to the Strategy realization. In particular, the Australian Taxation Office (eng._ATO) efficiently promotes online discussions on tax issues with their taxpayers via e-mail, while the major amount of the public services are provided through the Central Portal “MyGov”. This Portal applies the two-factor authentication; it allows the tax agents to act on behalf of the clients and supports voice recognition technology as a means of identifying the taxpayers. 
Another example is the Project to be realized in the United Kingdom, with its dominating service sector (80%) in the domestic economy and the emphasis upon the financial sector. The UK Government is one of the most digitally “advanced” authorities, being the head of the “D5 Group” (Great Britain, Israel, New Zealand, South Korea and Estonia). The United Kingdom has introduced the electronic filing of VAT reports, personal and business tax returns, it allowed to achieve a share of 99%, 86% and 98% in online tax returns, respectively. In addition, the UK Government has launched an investment program aimed at complete transformation of the annual tax returns by 2020. Currently, the UK taxation system applies the schedule of the mandatory reporting on a quarterly basis; the reports are pre-filled by the taxpayers and then aggregated in the HMRC database (eng._Her Majesty’s Revenue and Customs database). Thus, the HMRC is authorized to track all the inconsistencies related to the payments, along with the taxpayers’ activities during the whole year.
It’s worth noting that the costs related to maintaining the regime of quarterly reporting are borne by taxpayers. In addition, the digitalization in the field of taxation system is rater aggressive and has a short implementing period, which also causes the increase in taxpayers’ expenses, especially for those ones who work in the sector of small businesses.
Despite the problems related to the transition procedure from centralized management to the market economy, finally, Russia has achieved the status of one of the most stable economies in the world. The story of digitalization in Russia is much shorter than in many other countries, although, in some aspects, their milestones are very similar. Within a short time Russia launched a digitalization program for taxation services, being supported by the central authority, i.e. the Federal Tax Service (FTS), which has a clear concept to put digital services at the center of its activities. Moreover, the intense pilot implementation of such innovations in Russian regions had considerable importance.
Despite the fact that Russia has been lagging 5-8 years behind the leaders of the digitalization of the economy, on the contrary, our country holds one of the leading positions in the field of tax administration. The FTS acts not only as a partner in cooperation with foreign tax services, but it is a developer of various software solutions aimed at the digital transformation of tax administrations as well.
In general, the activities performed by the Federal Tax Service are divided into two directions:
- establishing of the trust-based relations between businesses and tax authorities;
- application of more transparent and understandable methods of tax administration in the process of interaction with bona fide taxpayers instead of the application of fiscal methods.
At the same time, along with improving the quality of the entire system of state control, the key goals of reforms in terms of control and supervisory system imply the decrease of administrative workload upon the businesses. 
One of the main elements to determine the current progress of tax administration in the Russian Federation is the introduction of a risk-based approach, its implementation started in the last decade. [4,5] At present, this approach provides the basis for all the steps of taxation audits: planning, preparation and performance.  In general, a risk-based concept is based on twelve risk criteria for a ‘tax violation’. For example, the taxpayers with a low tax burden make part of the risk zone, which report their losses on a regular basis, claim for excessive tax deductions and underpay their employees (compared with the average values for economic activities of the referred subject of the Russian Federation). Thus, all the taxpayers are classified according to the degree of probable taxation “threat” and distributed according to related risk levels, that helps identify the most bona fide counterparties. According to the statistics data provided by the Federal Tax Service, the application of a risk-based approach has reduced the time for in-office audits of the declarations on excise taxes on ethyl alcohol, alcoholic and excisable alcohol-containing products from three months to two months (letter of the Federal Tax Service of the Russian Federation dd. July 27, 2018 No. MMV-20-15/85@). In case if the level of the taxation risk is low or medium, then in-office audits can be completed earlier than in 3 months (as per the provisions of clause 2, art. 88 of the Tax Code of the Russian Federation).
The implementation of the tasks set by the Federal Tax Service has been provided by a range of digital services and technologies:
- Platform for Automated Control System (ASC) “VAT”, “VAT-2”, “VAT-3”.
Application of the Automated Control System (ASC) “VAT” has been realized in the Russian Federation since 2013, in order to increase the efficiency of in-office audits, its scope is determining the entities with the highest risk of tax violations. 
Introduction of the ASC “VAT-2” allowed the tax authorities to optimize in-office audits by means of checking the declarations immediately upon their receipt, on the basis of electronic purchase and sales ledgers to be stored within the ASC.  Only for 1 year of application of ASC “VAT-2”, the number of applications for VAT returns, being filed by high-risk companies decreased by 10 times.  The ASC “VAT-2” allows you to determine the presence of unreasonable benefits for VAT. Mr. Alexander Yegorichev, the Head of the Department of In-Office Audits of the Federal Tax Service of the Russian Federation, said that “the main items for monitoring via ASC “VAT-2” are the issues of tax returns with evident violations of control agreement 1.27 - 1.28, doubtful debts, discrepancies in invoices”. Due to the application of the ASC “VAT-2”, the revenues for the first half year in 2017 increased by 33%, as compared to the same period of the previous year and amounted to 5.2 trillion rubles.
The ASC “VAT-3” allows not only to monitor the VAT amount, but it can also compare it with the banking payments. Since October 1, 2017, the VAT declarations have been compared with the account statements, in order to identify the transactions without payment. According to Mrs. Tatyana Ilyinova, the Head of the Audit Department of the Company “Gradient-Alpha” ACG, the risk area of increased banking control is applicable to those companies, whose accounts are either absolutely out ofbalance or they are minimal and not comparable with the amount of transactions, besides, if there are no payroll transactions within the company’s account or the amount of the payroll doesn’t correspond to the number of employees, there are no payments of utility fee, rent charges, etc. either. Thus, the function of the fiscal authority is gradually transferred to the competence of the banks, while the tax authorities are turning into a service institution.
2. Administration Platform of Сash Register Equipment (CRE).
Since July 2016, in the Russian Federation they have been implementing a Project to switch to a new procedure of application of CRE; according to the Project, all the taxpayers with cash register equipment of the old model(s), should upgrade or replace those CREs with the new devices. Right after the implementation of online cash registers, the taxpayers have been provided with the option of remote registration of CREs, without the required visit the tax inspection office, in order to file the online cash register. The provisions of this Law have been applied to online businesses, when making transaction with customers on the Internet: online cash register should be connected, it performs the automatic recording of a transaction into a fiscal memory device (FMD) and transfers data to the fiscal data operator (FDO).
The use of online cash registers allows you to transfer the data referred to an online transaction to the tax authority. Online cash registers automatically transmit the transaction data; it helps reduce the number of on-site inspections and enhances the business monitoring. According to Mr. Mikhail Mishoustin, who spoke at the Joint International Seminar of the OECD and IOTA (the event was held from August, 30 until September 1, 2017), “as a result, the administrative “pressure” upon the entrepreneurs has been reduced, the business environment has been improved, while the ordinary consumers have been provided with the additional tool to protect their rights”.
During the 1st and 2nd stages of the Project implementation, 105 thousand of units of CRE devices were registered in St. Petersburg alone. From January 1, 2019, companies and individual entrepreneurs whose activities are realized on terms of UTII (unified tax on imputed income), as well as the individual entrepreneurs who works on terms of PTS (patent taxation system), the individual entrepreneurs who work on terms of UTII, and the taxpayers who provide services to the population, etc., should switch to those updated devices.
3. AIS “Marking”.
In 2016, a Project for marking fur products was launched in Russia. During the first year of the Project implementation, the turnover of the related goods increased by 8 times, while the number of the legalized market operators increased by 25%.
Since February 2017, a pilot procedure for labeling of certain types of drugs was launched. Moreover, this Project was aimed not only at the identification of taxpayers, but it was socially-orientated as well: a potential customer could scan the manufacturer’s data via a QR-code on the packaging and avoid buying a low-quality and counterfeit medicines.
4. Federal Government Information System of the Unified State Register of Civil Registry Office (FGIS “USR CRO”)
Since September 1, 2018, the portal of the Unified State Register of Civil Registry Office started its operations; its activities are regulated by the provisions of the Federal Law dd. June 23, 2016 № 219-FZ. The Federal Tax Service – 12 deals with creation and filing of the Registry. The application of the new system allows the employees of the Civil Registry Office to simplify the procedure of marriage registration and helps perform the legally significant actions in electronic form. Besides, its application will simplify the procedure of obtaining the certificates and other documents for the citizens, regardless their place of residence. At the same time, the electronic interdepartmental interaction is provided, while the data related to both marital status and family ties through the information about birth, death, paternity, etc. will be available for the authorities of the Federal Tax Service.
5. Personal Accounts of the Taxpayers.
Personal accounts of the taxpayers are provided through online services that allow them to realize their rights and obligations in accordance with the provisions of the Tax Code of the Russian Federation. “Personal account of a taxpayer for individuals” allows to receive the updated information related to the property and transport issues, on the taxes paid and accrued, as well as it enables to pay debts, and apply to the tax authorities without any personal visit to the inspection office. Moreover, “Personal Account of the Taxpayer for Individual Entrepreneurs” and “Personal Account of the Taxpayer for Legal Entities” were launched as well. [10, 11]
Starting from January 1, 2017, the foreign companies that provide electronic services or sell content on the Internet to the Russian users should be registered at the offices of tax authorities in Russian Federation. “Personal Account for a Foreign Entity” was founded and created for further convenience: it allows to interact directly with the tax authority: i.e. to file VAT declarations, track payments, submit changes to credentials, etc.  A range of such Companies as Google, Apple, Samsung, Microsoft, etc. have already been provided with the access to their personal account.
6. Tax Monitoring
In Russian Federation tax monitoring has been implemented by the Federal Tax Service since January 1, 2016. Tax monitoring is a step towards digitalization of the interaction between the taxpayer and tax authorities, which allows us to switch from traditional tax control in the form of in-site inspections and in-office audits up to immediate verification of the information online. In general, tax monitoring allows you to control the right way of determination of tax bases, as well as the right way of calculation of tax amounts, compliance with the deadlines for payment of taxes and contributions. While tax monitoring, the company provides the tax authorities with the access to its taxation and accounting data. 
While switching to tax monitoring procedure, the companies are provided with an advantage to make a request from the tax authority regarding the realization and consequences of the current transactions. It can significantly reduce the number of controversial issues, reduce the burden of tax monitoring through reducing the number of documents requested, as well as relieve the taxpayer of the sanctions in the form of additional charges for taxes, penalties and fines due to a pre-formed request regarding the opinion of the tax authorities on a future transaction.  At the same time, not all the entities can become the participants in tax monitoring procedure, but only the biggest operators (as per the provisions of clause 3, art. 105.26 of the Tax Code of the Russian Federation). According to Mr. Daniil Vyacheslavovich Yegorov, the Deputy Head of the Federal Tax Service of Russia, it “helps reduce the deadline for closing the tax period from 4,6 years under the traditional system up to 1,9 years when performing the tax monitoring”.  In 2017, the largest companies in various industrial sectors, such as “Rosneft”, “Novatek”, “Unilever Rus”, “InterRAO”, “Megafon” and “MTS”, “Ernst&Young”, etc. joined the tax monitoring procedure. In 2018, this list was completed with such participants as “Aeroflot”, “Google”, “NTV” Television Company, as well as subsidiaries of such companies as “Lukoil” and “Norilsk Nickel”.
At the moment, the Federal Tax Service (FTS) has reached the final stage of the implementation of its projects, while the statistics data prove that the taken decisions turn to be effective. So, the number of “shell companies” decreased by 6 times within the period from 2011 to 2017 (from 1,8 million in 2011 up to 300 thousand in 2017). Despite the unstable economic situation, over the previous 5 years, the increase in tax revenues to the consolidated budget amounted to more than 50% in nominal terms and by almost 20% in real terms (Fig. 1). It’s important to note that 60% (1,7 billion rubles) of revenues are not related to the oil and gas sectors, and the effect of tax administration is estimated at 400 billion rubles. In addition, within the period from January to August, 2018, the volume of tax revenues increased by 21,5%, as compared to the same period of the previous year (Fig. 2).
Fig. 1. Dynamics in tax revenues to consolidated budget of the Russian Federation in 2013 - 2017
Compiled & based upon the data presented by FTS (URL: nalytic.nalog.ru/portal/analytical_information.ru-RU.htm)
Also, according to the data presented by the Federal Tax Service, due to the implementation of digital technologies that provide online monitoring of the taxpayers, the number of scheduled in-site inspections has been reduced by 40% in 2017, as compared to the period of 2016. Moreover, since 2013 until 3rd quarter of the year 2018, the continuous increase in the efficiency of every audit session has been confirmed; it has been implemented via the amount of additional accrued payments as per one audit session (Fig. 3). Thus, during the period from 2013 to 2017, the average rate of reduction in the number of on-site inspections reached the level of -16,4%, while the average rate of increasing efficiency reached the level of 22,7%.
Fig. 2. Dynamics in tax revenues to consolidated budget of the Russian Federation in
billion rubles from January to August 2017/2018
Compiled & based upon the data presented by FTS (URL: analytic.nalog.ru/portal/analytical_information.ru-RU.htm)
Over the recent 5 years, the efficiency of the inspections increase by 2,3 times. As of October, 01 2018, every thousand of the inspections session resulted in 22 billion rubles of additionally accrued payments, and the number of inspection sessions amounted to 10,9 thousand; this factor is two times less, as compared to the whole period of the year 2017. Thus, due to the implementation of the risk-based approach, the on-site inspections cover less than 1% of the taxpayers; while, for instance, in the countries of the European Union, the domestic tax authorities realize inspections of the average 2-3% of entities with merely the same performance. 
Fig. 3. Dynamics in number of in-site inspections of the Federal Tax Service and their performance per 1 thousand sessions, from 2013 to 3rd Quarter, 2018
Compiled & based upon the data presented by FTS (URL: analytic.nalog.ru/portal/analytical_information.ru-RU.htm)
One way or another, there are still some doubts about the degree of compliance of the tasks with the real results of the reforms of the taxation system. For example, even the use of online monitoring of the taxpayers doesn’t provide the complete assess of the risk level and can result in choosing a fraudulent counterparty, with the eventual scenario of being accused of fraudulent activity or attempted fraud (i.e. charge of illegal claim for VAT deduction). In such a way, the risk of business activities is increasing, though this fact never complies with the scope of reforms. Moreover, the amount of financial costs incurred by the taxpayers for the implementation of cash register equipment (CRE) significantly exceeds the amount of tax returns on the personal income tax. The lack of complete Internet coverage upon the territory of the Russian Federation also causes additional problems for businesses. Nevertheless, we can’t declare that the reform has negative character, if only because the statistics of receipts and the performance of the inspection sessions have revealed the positive dynamics.
The facts lead us to the logical question related to the issue: what is the taxpayers’ opinion as to the ongoing reforms in taxation system.  In order to answer it, the representatives (i.e. top managers and the owners) of 115 companies from various sectors of the Russian economy were interviewed.  The largest share of respondents (23,5%) were the representatives of wholesale and retail trade sectors. The structure of respondents as per the industrial sector is shown in Fig. 4.
Fig. 4. Structure of respondents as per the economic sector
The questions for the respondents referred to various aspects of ongoing Reform of the Federal Tax Service:
- Tax burden;
- Administration workload;
- Tax discipline and attitude of the Federal Tax Service to the taxpayers.
In general, more than 70% of respondents believe that over the recent 3 years, the reform of the Federal Tax Service has reduced the possibility of using “shadow” as well as analyzing the banking documents by the tax authorities (Fig. 5).
Fig. 5. Main reasons for reducing the options for using “shadow” taxation schemes according to the respondents’ opinion, % of responses
About 70% of the respondents declare that over the recent 3 years the tax burden on their businesses has increased, while the share of 50% doesn’t refer this result to the changes in tax administration (Fig. 6). Moreover, if the tax burden grows, 90% of the respondents are ready to get accustomed to the changes and plan to remain at the market. Moreover, the share of 60% of the respondents declare that, in general, the digitalization of taxation system has never resulted in decreasing administrative workload. We should note that it is precisely the decreasing administrative workload, that is one of the key tasks of reform in the field of control-and-supervision system in the Russian Federation. It is significant that if the Federal Tax Service continues to change the tax and administrative workload with the same rate, more than half of the respondents predict the transfer of the companies to the “shadow” sector.
Fig. 6. Structure of responses to the question, whether the taxation burden has increased upon the businesses of the respondents over the recent 3 years
Just the share of 48% of the respondents comment on the situation related to the digitalization of VAT procedure (while the rest of the respondents either don’t make any comment, or work on the basis of the simplified system of taxation [SST]).
Thus, the remaining share of 52% of respondents among the 40% of the companies find themselves stimulated by the Federal Tax Service to move to a completely transparent economy sector. At the same time, the share of 21,6% of the respondents rated the introduction of ACS “VAT-2” as a stimulating factor for moving to a “shadow” sector. As a result of its implementation, relations between the suppliers and contractors were affected by 14,9% of respondents, while the share of 30,8% of them were either slightly or not affected at all.
Only the share of 35% of the respondents has been impacted due to the replacement of online cash registers (i.e. CRE) in the course of the Reform, while 50% of them incurred significant costs, and 22 % improved the discipline of their employees.
Although 67,8% of the companies participating in this Survey consider the digitalization of the tax system to be a driver of tax discipline growth, while only the share of 12,2% of the respondents believe that the Federal Tax Service is interested in the further dialogue, interaction with the businesses and in reducing the amount of fines applied to the taxpayers. This fact underlines in context of all the doubts about the achievement of the goals of this Reform.
Due to the digitalization we can achieve a significant reduction in the costs of taxation system - both for the Government, that deals with its administration, and for the taxpayers which operate through it - there are optimal approaches that should be taken into account, and the “hidden rocks” to be detected. For example, the further tests with the pilot surveys and the staged implementation will reduce the complicated character of transition to the digital administration methods. On the other hand, the introduction of new mandatory systems will result in “shifting” of the costs to the taxpayers, with the negative impact upon the activities in the private sector.
The experience of the Russian Federation reflects this two-side character of reforms. Thus, digitalization allowed the Federal Tax Service to increase significantly the performance of tax audits, along with the reduction of their number, as well as to reduce the number of “shell” companies and the options for using “shadow” administration schemes in taxation. However, the impact of reform is not so evident for the taxpayers. The changes incur significant costs, and the businesses don’t evidence the significant improvement in the progress and indicators of economic activities. One way or another, digitalization means the inevitable process to be demanded by contemporary times and changing technological environment. The only question is whether the authorities can find a balance in improving the efficiency of taxation system and establish their relationship with businesses.
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