TY JOUR TI Major violations and diagrams for the minimization of the tax basis on the tax on the added value detected at the vehicles of tax check values KW field tax audit; value added tax; reasons for refusal to deduct the value-added tax; Violations of the value-added tax; Schemes for minimizing the tax base; Unreasonable tax benefit; Unreality of economic operations; Illegal schemes detected during on-site tax audits. JO Journal of Legal Studies AU Sinegribova, I.V. AU Alekseeva, E.S. PY 2018 IS 3 PB INFRA-M Academic Publishing LLC.