ANALYSIS OF TRANSACTION TAX CONTROL BETWEEN RELATED PARTIES IN RUSSIAN FEDERATION

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-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 transaction tax control between interdependent persons since the 2000-ies, exist up to the present time. The forecast of the time series compiled on the basis of actual data confirms that the number of tax disputes will grow after 2013. Therefore, in order to neutralize these trends, further research is needed in terms of transaction tax control causes, problems and risks determination between interdependent persons in Russian Federation.