Annotation

The article is devoted to the study of the proposed innovations in Russian tax legislation, which relate to a new mechanism of tax control for large marketplaces and classifieds. The author analyzes the key provisions of the proposed bill, which aims to prevent tax evasion schemes and requires large online trading platforms to independently identify signs of business fragmentation and provide information to tax authorities. The article discusses the advantages and disadvantages of the proposed innovations, including the effectiveness of combating illegal trafficking, the transparency of transactions, the increased administrative burden on online platforms, erroneous blockages and sanctions, and more. The conclusion is that it is rational to strengthen tax control, along with the need to achieve a balance between the interests of business, the state, consumers, and the economy.