Tax potential

2021: Create an IT system to determine the tax burden for companies

As it became known in early August 2021, the Federal Tax Service creates a system for determining the tax burden for companies. The analytical complex was called "Tax Potential."

As a federal official told Vedomosti, the new decision will allow you to model an objective, or "normal," level of payments - to calculate what level of the tax base a company should generate based on its internal metrics.

The Federal Tax Service is developing an IT system to determine the tax burden for companies

The Federal Tax Service confirmed to the publication information about the creation of such a system and noted that it will help analyze the financial condition and tax risks of business in more than 50 indicators. In particular, the complex will track deviations in the level of profitability, tax burden, salaries in the organization from the regional average.

These deviations do not indicate that organizations are definitely at risk, apply illegal tax minimization schemes, underpay taxes to the budget, "said a federal official.

Such organizations will be in the zone of high attention. The resource will cover the entire range of organizations and individual entrepreneurs, regardless of the tax regime and the self-employed, the source said.

By the beginning of August 2021, the Federal Tax Service is already identifying the risks of non-payment of taxes using the ASK VAT service, however, Tax Potential is expected to cover all categories of business. This will allow you to more accurately predict budget revenues by individual sectors for each region and municipality.

Regions form budgets on the basis of socio-economic forecast. It is prepared by the Ministry of Economic Development of the subject. However, they are not always accurate and often contain desirable or targets rather than real ones. Overstated data can lead to a revaluation of revenues, and the regions have to close holes, said Alexandra Osmolovskaya-Suslina, head of Fiscal Policy, an economic expert group.^[1]

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