Tax risk zones and the specifics of tax offenses in Russia and France for VAT

Tyumen State University Herald. Social, Economic, and Law Research


2020, Vol. 6. № 1 (21)

Tax risk zones and the specifics of tax offenses in Russia and France for VAT

For citation: Tifin P., Ogorodnikova I. I., Stepanov A. A., 2020. “Tax risk zones and the specifics of tax offenses in Russia and France for VAT”. Tyumen State University Herald. Social, Economic, and Law Research, vol. 6, no. 1 (21), pp. 158-177. DOI: 10.21684/2411-7897-2020-6-1-158-177

About the authors:

Pierre Tifin, Doctor of Law, Professor of Public Law, Dean of the Faculty of Law, Economics and Management, University of Lorraine (Metz, Nancy, France);

Irina I. Ogorodnikova, Cand. Sci. (Soc.), Assistant Professor, Department of Economics and Finance, Institute of Finance and Economics, University of Tyumen,

Alexander A. Stepanov, PhD Student, Faculty of Law, Economics and Management, University of Lorraine (Metz, Nancy, France);


The predominance of indirect taxation in the formation of Federal budget revenues in the Russian Federation is largely due to the introduction of a value-added tax in 1992. By 2019, the share of VAT in the consolidated budget is about 20 %. But the realities of modern taxation are still associated with tax risks. Tax risk analysis is related to the study of negative financial consequences for both the state and taxpayers, which in turn is due to a number of internal and external factors. Value-added tax in many countries of the world occupies an absolute leading position and is budget-forming, and VAT evasion is fraught both for the country’s economy and budget filling. Digitalization of the tax administration process and the use of IT technologies allowed to increase the revenue of the value added tax, but at the same time failed to eliminate tax violations that occur during its calculation and collection. The introduction of digital tax administration technologies strengthens the state’s position in the field of tax control. Setting the VAT rate from 2019 to 20% as an indirect tax resulted in an increase in the tax burden and did not eliminate the problems that arise with tax offenses in the calculation and collection of tax. This aspect is typical for all countries that apply value-added tax in their tax system. The purpose of this work is to identify the causes of VAT evasion, as well as typical violations in its calculation and collection. Studying, including foreign experience, and adapting it to Russian realities will reduce the tax risks of repeated occurrence of tax offenses and in the future will prevent the fact of tax evasion and minimization, which will be an element of scientific novelty.


  1. Antipina N. L., Kalinina A. V., Moor S. M. 2019. “Socio-economic problems of intellectualization of society”. Bulletin of the Surgut State University, no. 4 (26), pp. 7-14. [In Russian]

  2. Baksha N. V. 2010. Risk Management. Tyumen: UTMN Publishing House. 259 pp. [In Russian]

  3. Gamukin V. V. 2015. “Combinatorics of budget system risks”. Accounting in Budgetary and Non-Profit Organizations, no. 19 (379), pp. 18-26. [In Russian]

  4. Gamukin V. V. 2017. “Decrease in solvency of taxpayers as a factor of the budgetary risk”. Tyumen State University Herald. Social, Economic, and Law Research, vol. 3, no. 1, pp. 223-237. DOI: 10.21684/2411-7897-2017-3-1-223-237 [In Russian]

  5. Goncharenko L. I. 2009. “Tax risks: theory and practice of management”. Finance and Credit, no. 2 (338), pp. 2-11. [In Russian]

  6. Goncharenko L. I., Vishnevskaya N. G., Golishevsky V. I. 2016. “The main risks of the state when changing tax legislation in relation to major taxpayers”. Tax Policy and Practice, no. 4 (160), pp. 52-61. [In Russian]

  7. RF Federal Taxation Service. “Data on forms of statistical tax reporting”. [In Russian]

  8. Lazutina D. V. 2005. “Tax burden and methods of its calculation”. Cand. Sci. (Econ.) diss. Tyumen: University of Tyumen. [In Russian]

  9. Mayburov I. A. 2012 “Methodological aspects of accounting for the contribution of the shadow economy in the calculation of the tax burden”. Audit Statements, no 9, pp. 50-62. [In Russian]

  10. Mayburov I. A., Sokolovskaya A. M. 2012. “The problem of tax evasion: a theoretical analysis, the study of factors and consequences”. Vestnik Urfu. Series: Economics and management, no 3, pp. 4-15. [In Russian]

  11. Mayburov, I. A., Ivanov, Yu. B., Goncharenko L. I. 2012. “Reforming the tax system: discussion of problems and prospects”. Tax Policy and Practice, no. 8 (116), pp. 10-12. [In Russian]

  12. Mayburov I. A. et al. 2013. Tax Evasion. Problems and Solutions. Monograph. Edited by I. A. Mayburov, A. P. Kiriyenko, Yu. B. Ivanov. Moscow: YuNITI-DANA. 384 pp. [In Russian]

  13. Mayburov I. A. et al. 2019. Digital Technology Tax Administration. Monograph. Edited by I. A. Mayburov, Yu. B. Ivanov. Moscow: YuNITI-DANA. 263 pp. [In Russian]

  14. Moor S. M., Moor P. K. 2007. “Some basic components of the formation of civil society in the conditions of real and virtual space”. In: Proceedings of the International Research Conference “State and Civil Society: Legal Problems of Interaction”, pp. 243-248. [In Russian]

  15. Novoselov K. V. 2017. “Prospects for the development of risk management in the tax sphere”. Economics. Taxes. Right, vol. 10, no. 6, рp. 29-38. [In Russian]

  16. Novoselov K. V. 2018. “Development of tax control with the use of modern information technologies”. In: Modern Information Technologies as the Basis for Improving the Tax System, pp. 149-156. [In Russian]

  17. Novoselov K. V. 2019. “Transformation of VAT control in the digital economy”. Innovative Development of the Economy, no. 5-1 (53), pp. 188-191. [In Russian]

  18. RF Federal Tax Service. “Report on form No. 2-NK for 2019”. [In Russian]

  19. Shilova L. F., Kuzmenko O. A. 2018. “Counteraction to fraud risks in reporting as a factor of ensuring economic security of Russian organizations”. Innovative Development of the Economy, no. 2 (44), pp. 221-224. [In Russian]

  20. Shilova L. F., Uzlov M. S. 2018. “Organization of assessment and risk management as an element of the internal control system of the enterprise”. Innovative Development of the Economy, no. 2 (44), pp. 198-206. [In Russian]

  21. RF Federal Tax Service. “Efficiency of the RF Federal Tax Service” [In Russian]

  22. “Annuaire statistique 2018”. Ministère de l’Action et des Comptes publics — DGFiP, données d’assiette [In French]

  23. “CF — Infractions et sanctions — Infractions et pénalités particulières aux taxes sur le chiffre d’affaires et taxes assimilées”. Bulletin Officiel des Finances Publiques-Impôts. [In French]

  24. Légifrance, le service public de la diffusion du droit. “Code général des impôts”.;jsessionid=E5B1A96549740B2CE14CB5E672E808EC.tplgfr41s_2... [In French]

  25. “Comment fonctionne l’autoliquidation de TVA”. Le Journal du Net. [In French]

  26. “Directives pour l’application des amendes proportionnelles et non proportionnelles à la TVA”. Service Public Federal Finance. [In French]

  27. First Council Directive 67/227/ЕЕС of 11 April 1967 on the harmonization of legislation of Member States concerning turnover Taxes. Official Journal of the European Communities. English Special Edition: Series I. 1967. Pp. 14-15.

  28. “Les rapports d’activité de la DGFiP”. Le portail de l’Économie, des Finances, de l’Action et des Comptes publics. [In French]

  29. “Pénalité de retard sur TVA”. [In French]

  30. “Qu’est-ce que la TVA?”. Vie publique: au coeur du débat public. [In French]

  31. “Sanctions fiscales en matière de TVA en France”. Corintax Consulting. [In French]

  32. Wikipedia. “Value-added tax”.