Артеменко Галина Анатольевна

The article reveals the content of the following basic concepts: value added tax, tax burden, tax planning. The main problems concerning the payment of VAT to the budget of the country are also disclosed and the measures aimed at their solution are elaborated. In addition, the functional role of VAT in the formation of the tax burden of financial and economic activity of organizations was revealed and the indicators affecting the value added tax burden were identified. In conclusion, the main characteristics of tax planning were considered, and it was determined that in the part of VAT, aggressive methods are used to optimize tax payments paid to the country's budget. In this connection, legal methods for optimizing the VAT tax burden have been formulated.

The concept of tax monitoring appeared in the tax system relatively recently, in 2015. Its’ emergence is caused by the need to manage tax risks and prevent disputes on both sides. In view of this, it is important to develop more advanced methods and areas of work for the completeness and timeliness of tax control.

The article deals with the topical issue of the reform of the taxation of the oil and gas sector. The analysis of the special tax regime the "agreement on product division" and the application of the method of tax incentives through the consolidated group of taxpayers, all of their advantages and disadvantages are held, the conclusion based on this analysis is made about expediency of application of these regimes on the territory of the Russian Federation.