The export of timber can be used by unscrupulous taxpayers in illegal schemes to reimburse VAT from the budget to obtain an unjustified tax benefit by overstating the amount of tax deductions, which confirms the relevance of the research. The subject of the paper is the economic relations between the exporting country and the importer of goods, works or services and their impact on VAT taxation. The aim of the study is to identify the vulnerabilities of the current tax legislation in the field of value-added tax reimbursement and analyze the improvement and optimization of the mechanism for administering value-added tax to ensure national economic security and preserve federal budget revenues as a result of reducing the amount of budget funds reimbursed to taxpayers. The author applies such methods as abstract-logical, analysis and synthesis, induction and deduction. As a result, the study reveals the problems of illegal VAT refunds in the export of timber associated with the use of new methods by taxpayers to minimize tax liabilities and the complication of the form of contractual relations. The author makes a conclusion about a possible solution to the problems of tax administration when taxpayers carry out export operations with exported products, using the experience of the functioning of the Charter of the agro-industrial complex. The novelty of the study lies in the proposal to adopt a ban on multi-stage sales and purchases by the tax authority as the basis for regulating the export of products outside the territory of the EAEU. This will exclude artificial price increases. The results obtained can be used in the further development of the tax administration system, in the analytical work of state bodies authorized to control and supervise taxes and fees.

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