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TAX CONTROL OF VAT REFUND IN RUSSIA AND IN THE SCANDINAVIAN COUNTRIES ON THE EXAMPLE OF TIMBER INDUSTRIES

This article is devoted to the study of the mechanisms of tax control of value-added tax reimbursement in Russia and in the Scandinavian countries.
The research methodology is based on a comparative analysis of current VAT taxation mechanisms in Russia and in Norway, Sweden, and Finland. In addition, a comparison was made of the basics of organizing the process of tax control over the reimbursement of value added tax in these countries. This paper examines statistical data on the volume of value-added tax receipts to the budget system of the Russian Federation from taxpayers engaged in business activities in the Russian timber industry. 
It was found that with the General trend of increasing the level of business activity of economic entities in the timber industry, the share of income from value-added tax for the period 2012-2018 was on average negative, due to the presence of significant volumes of export operations and the predominance of VAT refund processes over its payment to the budget system of the Russian Federation.
The paper examines the economic essence of the concept of compensation for value added tax on the example of branches of the timber industry as the right of VAT taxpayers established by the legislation on taxes and fees. At the same time, we also studied the negative impact on the level of tax security of the country of mechanisms for unjustified compensation of value-added tax on the example of the Russian timber industry.
The mechanism of tax control of the value added tax claimed for reimbursement by taxpayers of the timber industry sectors of the Russian Federation is considered. positive trends in automation of control processes during in-house VAT tax audits are noted. 
We have studied the processes of value-added tax reimbursement and the mechanisms of tax control of these processes in the Scandinavian countries.
Based on the results of the study, recommendations are proposed for adapting certain control methods used by tax authorities of foreign countries in the process of tax control of value-added tax compensation to the existing tax control mechanism in Russia.