Abstract
The article deals with the history and current trends of tax administration of large taxpayers in the Russian Federation. Particular attention was paid to the first results of the introduction of tax monitoring.
The stages of development of tax ad-ministration in developed countries and the Russian Federation are highlighted. It was concluded that the tendencies in the administration of large taxpayers in the Russian Federation are centralization, the introduction of information systems and a system of agreements, which generally corresponds to global practice.
The main difference of the Russian practice of tax administration of large taxpayers, consisting in granting them preferences in exchange for access to their information and management, is highlighted. The analysis of the indicators confirmed the special tax status of the largest taxpayers, as it showed the absence of a direct relationship between the performance indicators of the largest taxpayers and their tax liabilities.
It was shown that subjective factors determine about 20% of the variation of the tax liabilities of a large taxpayer.