1. The concept of information systems and their classification

2. Functions of information systems

3. AIS in taxation

1. The concept of information systems and their classification

In Greek, system is a whole made up of parts. In other words, a system is a collection of elements interconnected with each other and thus forming a certain integrity. The number of elements that make up the system can be any, it is important that they are interconnected. Examples of systems: a technical device consisting of units and parts; a living organism consisting of cells; a group of people; company; state, etc. The systems are very diverse, but they all have a number of common properties.

A system element is a part of a system that performs a specific function. A system element can be complex, consisting of interconnected parts, i.e. is also a system. Such a complex element is often called a subsystem.

System organization is the internal order and consistency of the interaction of system elements. The organization of a system is manifested, for example, in limiting the variety of states of elements within the system.

The structure of a system is a set of internal stable connections between the elements of the system, which determines its basic properties. For example, in a hierarchical structure, individual elements form subordinate levels and internal connections are formed between these levels.

The integrity of the system is the fundamental irreducibility of the properties of the system to the sum of the properties of its elements. At the same time, the properties of each element depend on its place and function in the system.

(Federal Law of February 20, 1995 N 24-FZ “On information, informatization and information protection”) Information system- an organizationally ordered set of documents (arrays of documents) and information technologies, including the use of computer technology and communications that implement information processes.

An information system is an interconnected set of tools, methods and personnel used for storing, processing and issuing information in order to achieve a set goal.

Economic information system(EIS) is a set of internal and external flows of direct and reverse information communication of an economic object, methods, tools, specialists involved in the process of information processing and the development of management decisions.

Automated information system(AIS) is a complex that includes computing and communication equipment, software, linguistic tools, information resources, as well as personnel providing support for a dynamic information model of the subject area to meet the information needs of users.

In automated information systems, some of the control and data processing functions are performed by computers, and some by humans.

Classification of systems, like any classification, can be carried out according to various criteria. In the most general terms, systems can be divided into material and abstract.

Material systems are a collection of material objects. Among the material systems we can distinguish inorganic, organic and mixed. An important place among material systems is occupied by social systems with social relations (connections) between people. A subclass of these systems are socio-economic systems in which the social relations of people in the production process are connections between elements.

Abstract systems are a product of human thinking: knowledge, theories, hypotheses, etc.

Based on time dependence, static and dynamic systems are distinguished. In static systems, the state does not change over time; in dynamic systems, the state changes during its operation.

Dynamic systems from the point of view of the observer can be deterministic and probabilistic (stochastic). In a deterministic system, the state of its elements at any moment is completely determined by their state at the previous or subsequent point in time. In other words, it is always possible to predict the behavior of a deterministic system. If the behavior cannot be predicted, then the system belongs to the class of probabilistic (stochastic) systems.

Any system is part of a larger system. This large system seems to surround it and is the external environment for this system. Based on how the system interacts with the external environment, closed and open systems are distinguished. Closed systems do not interact with the external environment; all processes, except energy ones, are closed within the system. Open systems actively interact with the external environment, which allows them to develop towards improvement and complexity.

Based on their complexity, systems are usually divided into simple, complex and large (very complex).

A simple system is a system that does not have a developed structure (for example, hierarchical levels cannot be identified).

A complex system is a system with a developed structure, consisting of elements - subsystems, which in turn are simple systems.

A large system is a complex system that has a number of additional features: the presence of various (material, information, monetary, energy) connections between subsystems and elements of subsystems; openness of the system; the presence of elements of self-organization in the system; participation in the functioning of the system of people, machines and the natural environment.

Information systems can be classified according to many criteria.

Based on the nature of information use, information systems can be divided into information retrieval and information decision systems.

Information retrieval systems enter, systematize, store, and provide information at the user’s request without complex data transformations. Information decision systems carry out all information processing operations according to a specific algorithm. Among them, one can classify them according to the degree of influence of the generated resultant information on the decision-making process and distinguish two classes: managers and advisers.

Management information systems produce information on the basis of which a person makes a decision. These systems are characterized by the type of tasks of a computational nature and the processing of large volumes of data. An example would be a system for operational production planning and an accounting system.

Advising information systems produce information that is taken into account by a person and is not immediately converted into a series of specific actions. These systems have a higher degree of intelligence, since they are characterized by processing knowledge rather than data.

Based on the nature of the data being processed, information and reference systems (ISS) and data processing systems (DPS) are distinguished. ISS searches for information without processing it. AISODs carry out both searching and processing of information.

MINISTRY OF EDUCATION AND SCIENCE

RUSSIAN FEDERATION

STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"TAMBOV STATE UNIVERSITY"

THEM. G.R.DERZHAVINA

ACADEMY OF ECONOMICS AND MANAGEMENT

Abstract on the topic:

« Information systems in tax authorities».

Completed by: student 508 gr.

Kozyreva Irina

Checked by: Mukin S.V.

Tambov 2010

Introduction……………………………………………………………………………….......3

1. History and prerequisites for the development of new information technologies in the field of taxation management……………………………………………………...5

2 .Information system in tax authorities……………………..…….....8

2.1 .Characteristics of computer information technology and procedures for processing tax information……………………….………..12

2.2 .Tax reporting via the Internet………………......15

Electronic document management systems………………………….23

3 .Features of information support of AIS for tax authorities…………………………………………………………………………………...….24

Conclusion……………………………………………………………………………….....31

References………………………………………………………...... 34

Introduction

The State Tax Service of the Russian Federation is part of the system of central government bodies of the Russian Federation and is subordinate to the President of the Russian Federation and the Government of the Russian Federation.

The main task of the State Tax Service of the Russian Federation is to monitor compliance with tax legislation, the correctness of their calculation, the completeness and timeliness of payment of state taxes and other payments established by law to the relevant budgets.

The goal of the tax management system is the optimal and efficient development of the economy through the influence of the subject of management on the objects of management. In the problem under consideration, the objects of management are enterprises and organizations of various forms of ownership and the population. The subject of management is the state represented by the tax service. The impact is carried out through a system of taxes established by law.

The effective functioning of the tax system is possible only with the use of advanced information technologies based on modern computer technology. For this purpose, the tax service authorities are creating an automated information system, which is designed to automate the functions of all levels of the tax service to ensure the collection of taxes and other obligatory payments to the budget and extra-budgetary funds, to conduct a comprehensive operational analysis of materials on taxation, to provide management bodies and the corresponding tax levels services with reliable information.

Automated information technology (AIT) in the tax system - This is a set of methods, information processes and software and hardware, combined into a technological chain that ensures the collection, processing, storage, distribution and display of information in order to reduce the labor intensity of the processes of using an information resource, as well as increase their reliability and efficiency.

Information support includes the entire set of indicators, documents, classifiers, codes, methods of their application in the system of tax authorities, used in the process of automating the solution of the task. In the information aspect, the system must provide sufficient and complete information to implement its main functions, have rational coding systems, use general information classifiers, have well-organized information files and databases, generate output information in a form convenient for users to understand, etc.

The system of indicators consists of initial, intermediate and result indicators. They characterize the objects of taxation, various types of taxes, tax rates, the financial condition of taxpayers, the state of taxpayers’ settlements with the budget, etc.

1. History and background for the development of new information technologies in the field of tax management

At the time of the creation of tax authorities, the existing technology of financial structures was transferred to them.

Key indicators this technology were:

Obtaining information from taxpayers through personal contact of the tax inspector with them;

Manual processing of received information, storing it only on paper;

Lack of regulation of most tax collection procedures;

A spontaneously developing information system.

Informatization of tax authorities was reduced to providing employees with inexpensive computers and printers, using standard text editors, spreadsheets and scattered DBMSs that were not suitable for working with large volumes of information and building a unified information space. Such technology could only exist in conditions of a small number of taxpayers.

In this regard, several concepts of standard software systems for regional and municipal tax authorities were developed, differing in the composition of hardware and application software.

The development and implementation of computer technologies and AIS within local government for a long time was carried out by each region in accordance with local regulatory documents and regulations for each type of accounting, which created known problems in the formation of a unified information space due to their incompatibility with each other and with the AIS “Tax” The problem is aggravated by the fact that many accounting objects are unreasonably divided between bodies of various departments with their own AIS and AIT. This is especially evident in such an accounting object as “real estate”, the components of which - property and land - are taken into account and registered in three departments.

At the same time, the task of updating the computer park using Pentium-class computers was solved, since the client part in a number of inspections was implemented in the DOS environment.

The planned implementation of integrated complexes for territorial tax inspectorates, providing a unified system for administering databases on taxation of legal entities and individuals and unified maintenance of regulatory and reference information, ensures:

automation of all functions for accounting of taxpayers and tax revenues;

information interaction of all structural divisions of the tax system among themselves and with external departments;

release of labor resources engaged in unproductive and technical work;

increasing labor productivity;

efficiency and accuracy of accounting results, analysis and forecasting of tax revenues.

Large-scale implementation of paperless information technology in interaction with taxpayers and other departments was aimed at increasing the efficiency of tax collection and payments through:

Reducing the total number of employees in the territorial tax office engaged in the implementation of functions and procedures related to data entry.

Focusing the activities of employees of territorial tax authorities on those aspects of tax administration that require direct meetings with taxpayers;

Eliminating the influence of peak situations on the work of territorial inspectorates;

Improving the quality of desk and field tax audits

In recent years, there has been a tendency to shift the center of gravity of receiving and processing electronic documents to Data Processing Centers (DPCs), which in turn should use scanner technologies for entering information from paper documents, which should increase the efficiency of the functioning of territorial tax authorities.

To carry out the work of the Federal Tax Service divisions, a multi-level AIS “Tax” has been developed and is already functioning, providing solutions to the problems of accumulating and processing information in inspections. The ultimate goal of the AIS of tax services is to build an integrated information system that unites all structures of the tax system on the basis of a single information base with step-by-step integration into a single information space of administrative bodies, banks, treasury, customs, registration centers, accounting and property management services, land resources and etc.

The need for this is determined by the nature of the AIS of the tax system, as an open corporate system with many external connections. The sources of information accumulated in the AIS IMNS databases are departments of government bodies and institutions from which data on taxpayer income, receipts and refunds of taxes and fees, property, land plots, etc. is received.

The existing automated information systems of tax services have been fulfilling their functions for a long time and corresponded to the goals set during their creation - automation of the main functions of tax authorities for storing and processing information received from taxpayers, and increasing the productivity of tax inspectors.

But the disunity of automation tools across the hierarchy levels of tax authorities, the insufficient development of telecommunications tools, the lack of uniform means of information protection, algorithms and means of information exchange both within the AIS of the Federal Tax Service and with AIS interacting with it, the impossibility of comprehensive processing of information stored in various databases, increased requirements for taxpayer accounting processes, timeliness and completeness of tax collections and payments, led to an increase in the burden on tax officials and made the existing AIS “Tax” unable to fully perform its functions. Therefore, in 2000, the Ministry of Taxation made a decision to create the AIS “Tax” of the second stage, providing for:

Integration of information resources;

Maximum use of the telecommunications system of the Ministry of Taxes of the Russian Federation with direct user access to integrated databases;

Standardization and unification of AIS components.

2. Information system in tax authorities

The main task of all divisions of the State Tax Service of the Russian Federation is to monitor compliance with tax legislation, the correctness of their calculation, the completeness and timeliness of payment of state taxes and other payments established by law to the relevant budgets.

The goal of the tax management system is the optimal and efficient development of the economy through the influence of the subject of management on the objects of management. In the system under consideration, the objects of management are enterprises and organizations of various forms of ownership and the population. The subject of management is the state represented by the tax service. The impact is carried out through a system of taxes established by law.

The effective functioning of the tax system is possible only with the use of advanced information technologies based on modern computer technology. For this purpose, an information system (IS) was created for accounting and monitoring the collection of local taxes, which is designed to automate the functions of the consumer market committee and services to the population to ensure the collection of taxes on the right to trade.

The use of information systems has made it possible to expand the range of tasks to be solved, increase the analyticalness, validity and timeliness of decisions made, reduce labor intensity and rationalize the management activities of local administration bodies through the use of economic and mathematical methods, computer technology and communications, and streamlining information flows.

The objectives of the functioning of the developed IS were formulated as follows.

Increasing the efficiency of the taxation system through efficiency and improving the quality of decisions made.

Improving the efficiency of work and increasing the productivity of administration employees.

Increasing the reliability of data on taxpayer registration and the effectiveness of control over compliance with tax legislation.

Obtaining data on tax revenues to the local budget. Analysis of the dynamics of tax receipts and the possibility of forecasting these dynamics.

Informing administration at various levels about tax receipts and compliance with tax laws.

Reducing the volume of paper document flow.

When designing the IC, the following were taken into account: principles.

1. Systematicity. Approaching an object as a single whole in order to identify on this basis the diverse types of connections between structural elements that ensure the integrity of the system; establish the directions of production and economic activity of the system and the specific functions it implements.

2. Development. The IS was created taking into account the constant replenishment and updating of the functions of the system and the types of its support. It is envisaged that the automated system should increase its computing power, be equipped with new hardware and software, and be capable of constantly expanding and updating the range of tasks and the information fund created in the form of a database system.

3. Automation of information flows and document flow. Integrated use of technical means at all stages of information flow from the moment of its registration to obtaining results and forming management decisions.

4. Abstraction. Identification of significant (from a specific point of view) aspects of the system and abstraction from non-essential ones in order to present the problem in a simpler general form, convenient for analysis and design.

5. Data independence. Data models are analyzed and designed independently of their processing processes, as well as their physical structure and distribution in the technical environment.

6. Compatibility. The ability of an automated system to interact with the city administration’s IS in the process of their joint functioning.

When designing an IS for accounting and monitoring the collection of local taxes, we took into account the fact that the greatest return from using such a system is possible provided that it is an integral part of the general IS of the city (municipal) administration. In this case, using distributed database technology, each department is responsible for the relevance and consistency of its part of the information stored in a common data bank. Moreover, to perform its functions, each department can use the necessary data generated by another department of the administration.

Using the technological aspect of consideration, in the IS it is possible to highlight the management apparatus, as well as technical and economic information, methods and means of its technological processing. Having identified the control apparatus, the remaining elements form an automated information technology (AIT) of data. The functions of the AIT determine its structure, which includes the following procedures:

data collection and recording;

preparation of information arrays;

processing, accumulation and storage of data;

generation of resultant information;

transfer of data from sources to the place of processing, and results (calculations) to consumers of information for making management decisions.

Based on the real conditions of the subject area under consideration, the main requirements for AIT:

Compliance with the principle of consistency when designing procedures for collecting and processing data. This principle involves dividing information flows into external and internal in relation to the control object, taking into account the structural and dynamic properties of the processes occurring in it, modeling direct and feedback connections with the environment.

The use of decentralized means of collecting and pre-processing data in accordance with the accepted decomposition of tasks and distribution of management functions, which is achieved using client-server technology, which allows the system to function in multitasking mode.

Orientation of AIT towards the implementation of a unified information and logical model of the control object in combination with the necessary procedures for processing data and outputting results.

Use of paperless document flow, natural-professional language for communication between a specialist and a PC, computer archives and libraries, remote access to data sets.

The named properties of AIT, formulated during the system design process, are ensured by the use of modern highly developed hardware and software systems and communications. The development of the IS was carried out using the SQL Windows 5.0.2 tool, which makes it possible to implement all the listed requirements for AIT.

Currently, the system has been implemented and is functioning successfully.

2.1. Characteristics of computer information technology and procedures for processing tax information

AIS of tax authorities are built in accordance with the structure of the tax authorities themselves and taking into account advanced computer information technologies (AIT). Data coming from taxpayers and AIS that form the tax base are used as information resources. Each of its elements and levels has extensive internal and external connections.

At the federal level, the strategy of the tax system is determined and the tasks of analytical, control, methodological, legal and audit activities are solved. As part of control activities, first of all, it is envisaged to maintain the Unified State Register of Taxpayers (USRN).

Analytical - includes analysis of the implementation of tax legislation, determination of the dynamics of tax payments and forecasting the amount of collections by type of tax.

The main work on taxpayer registration is carried out at the regional level within the framework of district and city tax inspectorates and the corresponding AIS. Here the main tax bases are formed, the completeness of which determines the amount of tax revenues to budgets of all levels. Automation in regional tax authorities begins from the moment of registration of taxpayers and their registration with the subsequent reception and processing of reports, balances, data on property, land, vehicles, calculation of taxes and issuance of certificates and payment documents. The AIS has programs for documentary verification and control over the receipt of payments, and the generation of income declarations.

Depending on the functions performed by the tax authorities, all tasks to be solved are grouped into functional subsystems, the composition of which is different for each level. The calculation algorithm is usually standardized, because regulated by normative and methodological materials.

The AIS "TAX" provides for information interaction between regional authorities and federal authorities, where a unified state register of taxpayers (USRN) is formed and maintained as a unique information resource, the key role of which is to ensure the interconnection of all information resources characterizing each taxpayer and determining completeness of the tax base. To manage the Unified State Register and its effective use, a technology for providing remote access services from the inspector’s workplace in the form of Internet technologies (IT services), which has already been developed in the Federal Tax Service of Moscow and in the central office of the Federal Tax Service of Russia, is being developed and implemented. It is obvious that the full effect can be obtained by forming the Unified State Register at the regional level and accelerating the work to bring their information resources into compliance with the federal Unified State Register, which is provided for by the Decision of the Meeting on the Informatization of Territorial Bodies, and divisions have been created in the departments of regional tax services to create the Unified State Register.

The concentration of information resources at the local, regional and federal levels as part of integrated AIS databases (repositories), operating on the basis of common principles, creates the prerequisites for the creation of a unified information space of the Federal Tax Service of Russia. At the federal level, these repositories, controlled by a single hardware and software platform HP9000/Unix/Oracle, will provide the ability for multidimensional analytical and statistical processing of tax information.

At the same time, the development of the portal of the Federal Tax Service of Russia and the regions on the Internet with a single standardized interface continues through the efforts of the Department of Information Technologies, the Telecommunications Department, the Office of Information Policy and the State Research and Production Center of the Federal Tax Service of the Russian Federation. Work is also underway on the technical design of the federal data center.

In recent years, much attention has been paid to expanding the functionality of the telecommunications system of the Federal Tax Service of Russia, introducing electronic document management (EDM - region) and electronic digital signature (EDS) in the regions. At the same time, a concept for comprehensive information protection in the information and telecommunications system of the Federal Tax Service of Russia is being developed.

Operating systems built on Windows NT technology (Windows NT, Windows 2000, Windows XP) create separate profiles for each user. They record the user’s “personal” information (desktop design, menus, individual program settings, etc.). This information is only available to the profile owner. In addition, there is a profile “All Users” - For all users. It records information that should be available to ALL users of this computer.

When installing Office 2000 (Office XP, Office 2003), the installer writes information about installed programs to the general profile, and information about personal settings to the current personal profile.

2.2. Tax reporting via the Internet 1. Regulatory framework governing the submission of tax reporting via the Internet Information technologies are actively used in the modern office. The tax authorities were no exception. In search of opportunities to increase labor productivity in conditions of a limited number of employees, tax authorities are currently paying special attention to improving data processing processes. At the same time, information technologies, which are the main source of reserves for saving working time and increasing the efficiency of the electronic document management process, are becoming relevant. One of the areas for introducing information technology into the process of processing tax information is the development of a system for presenting tax reporting in electronic form via communication channels. Submission of reports in electronic form is regulated by a number of regulations. The first step towards a full-fledged regulatory framework was the introduction of amendments to Art. 80 of the Tax Code of the Russian Federation (TC RF) by Federal Law of December 28, 2001 N 180-FZ, which gave taxpayers the opportunity to submit tax returns not only in person or by mail, but also via telecommunication channels. The procedure for submitting a tax return in electronic form via telecommunication channels was established by order of the Ministry of Taxes of Russia dated April 2, 2002 N BG-3-32/169, which determined the participants in the information exchange when submitting reports via telecommunication channels, to which, in addition to taxpayers and tax authorities, intermediaries were also included - third parties, the so-called specialized telecom operators, which are recognized as organizations providing services for the exchange of open and confidential information between tax authorities and taxpayers within the framework of the system for submitting tax returns and financial statements in electronic form via telecommunication channels. Order of the Ministry of Taxes of Russia dated December 10, 2002 N BG-3-32/705@ approved Methodological recommendations on the organization and functioning of the system for submitting tax returns and financial statements in electronic form via telecommunication channels, and by order of the Ministry of Taxes of Russia dated December 31, 2002 N BG-3 -06/756 introduced Unified requirements for the formation and formalization of tax returns and other documents serving as the basis for the calculation and payment of taxes and fees. Acceptance and entry of tax declaration data into the automated information system of tax authorities is carried out in accordance with the Regulations for the acceptance and entry into the automated information system of tax authorities of data of tax returns submitted by taxpayers, other documents serving as the basis for the calculation and payment of taxes, and accounting statements, approved by order of the Ministry of Taxes of Russia dated 02/04/2004 N BG-3-06/76. 2. Specialized telecom operators and their products 2.1. General provisions The main task of a specialized telecom operator is to deliver electronic documents from taxpayers to tax inspectorates and record the time of sending these documents. The activities of a specialized telecom operator are regulated by federal laws and other regulations, in particular, the operator must have three FAPSI licenses in accordance with the order of the Federal Tax Service of Russia dated December 10, 2002 N BG-3-32/705@, as well as a license from the Ministry of Communications of Russia for the right to provide services telematic services. The development of a system for submitting tax reporting electronically via communication channels allows tax authorities to reduce the amount of manual data entry of taxpayer declarations, as well as to avoid personal contact between taxpayers and tax authorities when submitting reports. Taxpayers also receive a number of advantages when submitting reports via communication channels. Firstly, they save working time when submitting reports. Secondly, the number of technical errors when filling out declarations is reduced due to mandatory software control of files before sending. Thirdly, reporting forms are updated promptly. Fourthly, the taxpayer has the opportunity to obtain not only publicly available information from the tax authorities, but also data on the status of settlements with budgets of different levels. Currently, the services of specialized telecom operators on the Russian market are offered by a number of competing companies in each region of the country. Their main difference is the software offered for transmitting reports electronically. The most well-known electronic document management systems are the software packages "Kontur-Extern", "Kaluga Astral Report", "SBIS++ Electronic Reporting", "Taxcom-Sprinter". On average, the cost of an annual subscription fee for an organization is, depending on the specialized telecom operator, from 1,200 rubles. up to 4000 rub. In addition, one-time payments for connection are made - from 950 rubles. up to 2000 rub. Budgetary organizations are provided with preferential rates. 2.2. System "Kontur-Extern" (http://www.kontur-extern.ru/) The "thin client" concept has been implemented. In other words, all changeable components are stored on the telecom operator’s server and are updated automatically when the server is accessed via the Web interface. This ensures that new forms and control ratios of tax returns are quickly reflected in the system of legislative changes. Program functions: generation of reports in formats approved by the Federal Tax Service of Russia; logical and arithmetic control of reporting data for sending it to the inspectorate; importing reports from other accounting programs; the ability to work with one database in multi-user mode, from several points of connection to the system in the organization; the ability to use current all-Russian classifiers to fill out reporting forms. 2.3. System "Kaluga Astral Report" (http://www.astralnalog.ru/) Software package "Kaluga Astral Report" developed by JSC Kaluga Astral. "Kaluga Astral Report" To install it, you need a computer with an Intel Pentium processor running Windows 98SE, Me, NT 4.0, XP, 2000 operating systems, a modem with a data transfer speed of at least 19,200 kbps, a telephone line or a dedicated channel for accessing the Internet. MS Excel 2000/XP/2003 must be installed on your computer. provides all the service capabilities of programs used to prepare reports to the tax authorities. The system is easy to operate and does not require high user qualifications. The procedure for updating reporting forms is convenient for users and occurs automatically during a communication session with the operator, and the corresponding changes take effect after restarting the program. Main features of the program: Preparation of files in Russian Federal Tax Service formats; Import of data from other accounting programs that upload files in the formats of the Federal Tax Service of Russia for their subsequent transfer to the tax authorities; Printing output forms using MS Excel; Transfer of tax reports certified by an electronic digital signature, with the creation of appropriate protocols and confirmations of receipt of these reports; Maintaining an archive of previously generated reports; Maintaining an archive of files submitted to the tax authorities; 2.4. Software package Software package "SbiS++ Electronic reporting" (http://sbis.ru/)"SBS++ Electronic reporting" presented on the Russian market by Tensor LLC. To run the program, you need a computer with Internet access, random access memory (RAM) of at least 64 MB, free disk space of at least 70 MB, and a CD drive (used when installing the program). The program can run under the operating systems Windows 98/98SE/Me, as well as Windows NT, 2000/2003, XP. For automatic updating over the Internet and reporting, MS Internet Explorer version no lower than 6.0 is required. Configuration"SBIS++" Program functions: contains two tasks: the "Administrator" task, which is intended for database administration, and the "Electronic reporting" task, which contains commands for working with reporting. The "SBiS++" program requires the accountant to have basic Windows skills, as well as a general understanding of the purpose and functioning of e-mail. For users new to the program, there is a very convenient assistant for creating electronic reporting, which serves as a guide for user actions from generating a report to sending it by e-mail. * formation, verification, printing, recording in a file and transmission via communication channels of documents regulated in accordance with the requirements of the electronic format of the Federal Tax Service of Russia; * transfer of documents of any format to the tax authorities; * import of reports from third-party accounting programs (1C, BEST, etc.); * generating a request and receiving an extract from the taxpayer’s personal account; * creation of a reporting database for several taxpayers, both legal entities and individuals. 2.5. The software module for generating and uploading tax and accounting reporting files was created on the basis of the 1C: Taxpayer program. In addition, the Taxcom-Sprinter complex contains a client e-mail program "DiPost" developed by Factor-TS LLC, as well as programs for output control of reporting files, generating requests for statements on the status of settlements with budgets, ensuring planned replacement of fund keys cryptographic information protection. Updates are carried out by the "Update Wizard" program, which downloads and installs the latest versions of the software package from the telecom operator's server. Program features: manual entry of accounting and tax reporting and uploading of these forms into files of a format approved by the Federal Tax Service of Russia; import of reporting files from accounting programs that upload in the format of the Federal Tax Service of Russia, for their subsequent transfer to the tax authorities via communication channels; delivery of accounting and tax reporting to tax authorities via communication channels; automated implementation of electronic document management regulations approved by law; generating a request and obtaining information about the fulfillment of tax obligations to budgets of different levels; receiving information and administrative materials from tax authorities from an electronic bulletin board. 3. Reception of reports from tax inspectorates via telecommunication channels At tax inspectorates, reports are received via telecommunication channels by the taxpayer relations department. Responsible persons for receiving reports are appointed by inspection order. Programs that receive and transmit correspondence are configured to automatically deliver mail every 30 minutes. This ensures prompt and timely transmission to the taxpayer of confirmations of acceptance of reports and incoming control protocols. At the beginning of the workday, the Taxpayer Relations specialist launches the mail programs of all operators to receive the evening files. Registration of tax returns and financial statements received via telecommunication channels is carried out in inspection software systems, for example PC EDI. The reporting date is the date of its sending via telecommunication channels, recorded in the confirmation of the specialized telecommunications operator. Mass acceptance of declarations received over a certain period of time is possible.

If it is impossible to automatically post received reports to taxpayers' personal account cards, tax inspectors have the right to use paper copies, which are made by order of the head of the inspection. The copy indicates the details of the original document, as well as the date and time the copy was made.

Electronic document management system
In 2000-2002 The Russian Tax Service began the creation of an Electronic Document Management System between business entities and tax authorities (hereinafter referred to as the System). In 2002, the System was supported by Federal laws and regulations of the Tax Service: “On Electronic Digital Signature”, “On Accounting”, changes in the Tax Code, etc. The main part of the document flow is the submission of tax returns and financial statements.
The operation of the System over the years has allowed us to accumulate certain experience and identify positive and negative aspects. At the moment there is a process of transition from quantity to quality. The Information System organized by the Tax Service is the largest system in terms of the number of users. One of the key issues of the System is the use of an electronic digital signature (EDS) to ensure the legal significance of electronic information exchange.
All this relates to the corporate information system of the Tax Authorities. In addition to information interaction between tax authorities and taxpayers within the framework of reporting, there is information interaction within the framework of the electronic state, which is currently receiving much attention.
Negotiations on international information interaction between tax authorities have been ongoing for several years now. A large role in this is given to electronic document management and the use of digital signatures at the international level.

3. Features of information support of AIS for tax authorities

Information Support AIS“Tax” is an information model of tax authorities. The tasks of information support for the tax authorities system depend on the main functions performed by its structures. Information support should provide users AIS information necessary for them to perform their professional duties. The system must have the ability to distribute information storage and processing, accumulate information in data banks at points of use, provide users with automated, authorized access to information, one-time input and repeated, multi-purpose use. Information interconnection must be ensured both between the tasks solved by each functional subsystem and with external levels. External to AIS“Tax” includes not only enterprises, organizations and individuals, but also bodies such as the tax police of the Russian Federation, financial authorities, banks, customs authorities, etc. Information support for an automated taxation system, like any other organizational type system, consists of out-of-machine and intra-machine. Off-machine information support is a combination of a system of indicators, a system of classification and coding of information, a system of documentation and document flow, and information flows. In-machine support is the presentation of data on computer media in the form of specially organized arrays, databases and their information connections that are varied in content and purpose.

The system of indicators consists of initial, intermediate and result indicators that are collected, converted and issued AIS for the purposes of ensuring the activities of tax authorities. Indicators characterize the objects of taxation, various types of taxes, tax rates, the financial condition of taxpayers, the state of taxpayers’ settlements with the budget, etc. Indicators are contained in documents, which are the most common carrier of source and result information. The tax system operates a unified documentation system that meets certain requirements for the form, content, and procedure for filling out documents. Unified documents are used at all levels of the system. These include most of the documents circulating in the tax authorities, ranging from financial statements and tax calculations submitted by taxpayers to the tax inspectorates, and ending with reports compiled by the tax authorities. Information flows represent a directed, stable movement of documents from their sources to recipients. Information flows provide the most complete picture of the taxation information system due to the fact that with their help, spatio-temporal and volumetric characteristics are identified, the dynamism of information processes and their interaction is reflected. Information flows reflect the organizational and functional structure of tax authorities. Units of information flows can be documents, indicators, details, symbols. Documents and the information contained in them are classified:

a) in relation to input and output:

 input (coming to inspection);

 weekends (coming from the inspection).

b) by submission deadline:

 regulatory - documents for which a deadline for execution and submission is determined.

Documents issued according to the regulations include, for example, reports “On the receipt of taxes and other obligatory payments to the budgets of the Russian Federation”, “On the results of the control work of tax inspectorates”, “Structure of receipts of the main types of taxes”, “Arrears on payments to the budget” and other statistical reports compiled by tax authorities;

 unregulated - documents executed according to

requests.

V) in functional areas of activity of the tax inspectorate:

 legal and regulatory documents (laws, decrees, resolutions of public authorities and management) and organizational and methodological documents (orders, directives, instructions, methods, decisions of boards State Tax Service etc.);

 documents for calculating and accounting for the receipt of taxes, fees and other payments (personal accounts of tax payers, bank documents, tax calculations, declarations);

 documents on the control work of the inspection (accounting reports, balance sheets, inspection reports of enterprises and organizations, audit work logs);

 other types of documents.

Grouping documents by functional areas in accordance with the features and purpose of the information contained in them determines the main flows of information in the structure of managing the functioning of tax authorities.

An important component of off-machine information support is the classification and coding system. Under operating conditions AIS methods, coding methods, rational classification of items should serve to fully satisfy user requests, reduce time and labor costs for filling out documents and effectively use computer technology, as they can reduce the volume and time required to search for information necessary to solve problems, and facilitate information processing. AIS“Tax” must use a unified system of classification and coding of information, which is based on the application of:

a) all-Russian classifiers:

 countries of the world ( OKSM);

 economic regions ( OKER);

 objects of administrative-territorial division and settlements ( SOATO);

 government bodies ( SOOGU);

 sectors of the national economy (OKONKH);

 types of economic activities, products and services ( OKDP);

 currencies ( OKB);

 units of measurement ( SOY);

b) departmental classifiers: ,

 forms of ownership ( FSC);

 organizational and legal forms of economic entities ( COPF);

 revenues and expenses of budgets in RF (KDRB);

 standard bank accounts (KBS);

 banks (KB);

V) system classifiers:

 taxes and payments (KNP);

 objects of taxation (CON);

 tax benefits (KNL);

 types of tax benefits ( KTNL);

 penalties (KShS);

 taxpayer identification numbers (TIN);

 designation systems for State tax inspectorates (BEND).

In-machine information support creates an information environment to meet the diverse professional needs of users of the taxation system. It includes all types of specially organized information for perception, transmission and processing by technical means. Therefore, information is presented in the form of arrays, databases, and data banks. In terms of content, in-machine information support should adequately reflect the actual activities of tax authorities. Arrays, as well as the data they contain, can be divided into variable and constant according to the degree of stability. Variables contain information, the volume of changes in which during the year exceeds 20% of the annual volume. Arrays containing the remaining information are considered constant (conditionally constant). Variable arrays contain information:

 based on the results of operational control, ensuring the completeness and timeliness of receipt of taxes, fees, other payments and reporting;

 analysis and forecasting of the tax base and the receipt of taxes, fees and other payments;

 based on the results of the control work of the tax authorities;

 on the legal practice of tax authorities, etc.

Permanent arrays contain:

 texts of laws, resolutions and decrees of the President and Government of the Russian Federation, resolutions of local authorities, and other legal acts;

 texts of decisions of the board of the State Tax Service of the Russian Federation, orders, instructions and plans;

 texts of organizational and methodological documents;

 classifiers, reference books and dictionaries used in the AIS “Tax”;

 data from the State Register of Enterprises and taxpayer credentials;

 regulatory and reference information of financial, logistical support, accounting and personnel movement.

The main form of organizing data for its accumulation, processing and storage in a computer should be databases. Databases consist of arrays. Structuring data into database information arrays should be carried out in accordance with the following requirements:

Integration into a single database of data characterized by a common physical meaning and implementing the information technology of one or more interrelated processes of the activities of tax authorities;

Completeness and sufficiency of providing information to tax officials, within the range of data contained in the input documents;

Organizing data into information structures and managing them through the use of database management systems (DBMS) and ensuring information compatibility between different databases;

Organization of data in the database, taking into account existing information flows between objects of the AIS “Tax” and within tax authorities;

Ensuring information compatibility with data coming from external levels with which this system interacts;

»implementation of the principle of consistency and single entry - data used by several tasks must be structured into system-wide structures and supported by software.

The functional and information composition of the database depends on the specifics of each workplace and on the qualifications of the specialist. Professional DBs in tax authorities include:

Bases of initial and reporting data on tax revenues in the context of sections and paragraphs of budget classification, budgets, territories, time periods according to regulated reporting forms;

Databases of operational data on tax revenues;

Databases of letters, precedents, answers, proposals on tax legislation;

Databases of derived and integrated data based on reporting forms;

Databases of internal documents for various purposes, etc.

The operation of such databases is ensured by special software.

A significant place in the information support of the AIS “Tax” is occupied by information and reference systems. For their functioning they create:

 Database on legislative and regulatory acts on taxation;

 DB of instructional and methodological materials;

 Database on general legal issues.

A special feature of these databases is that they are actively used by all divisions of the tax inspectorate.

.

Conclusion

More efficient functioning of the tax system is possible only if advanced information technologies based on modern computer technology are used. The tax service authorities are creating an automated information system designed to automate the functions of all levels of the tax system to ensure the collection of taxes and other obligatory payments to the budget and extra-budgetary funds, conducting a comprehensive operational analysis of materials on taxation, providing management bodies and the corresponding levels of tax services with reliable information. AIS “Tax” is a form of organizational management of the State Tax Service bodies based on new tools and methods of data processing, and the use of new information technologies. The structure of the AIS of the tax service, like the structure of the tax authorities themselves, is multi-level. Each level of the tax system has its own set of tasks to be automated.

An important task of automating the work of the tax service is not only to assign to the computer the tasks of monitoring, processing and storing information on the accrual and payment of various taxes, maintaining the regulatory framework for tax legislation, generating reports for tax authorities, but also creating an automated interface with banks, customs authorities and other external structures.

Today, computer programs for conducting all tax transactions are in continuous development. This is due to the need to promptly reflect changes in tax documents and the increasing needs of users for automated information processing.

Automation involves, first of all, increasing labor productivity, improving the skills and professional literacy of users.

The use of computer programs makes it easier for users, since their use reduces the complexity of transactions between the taxpayer and the tax service. The use of automated systems allows the taxpayer to solve his problems with the State Tax Service, promptly and without leaving his workplace.

List of used literature

1. Bushmina E.V. State budget and information technology: Textbook. - M.: Perspective, 2001

2. Volkova V.N. Information systems in economics: Reference. - M.: Finance and Statistics, 2005

3. Karminsky A.M. Information systems in economics. Methodology and practice: Proc. allowance. - M.: Finance and Statistics, 2005.

4. Kuznetsov L.K., Nozdrina Yu.I. Information systems in economics: Textbook. allowance. - M.: VGNA, 2004.

5. Lykova L.N. Taxes and taxation in Russia: Textbook for Universities.-M: BEK Publishing House, 2001.

6. Milyakov N.V. Taxes and taxation: Textbook. - M.:INFRA-M, 2007.

7. Nezamaikin V.N., Taxation of legal entities and individuals / 2nd ed. - M.: Publishing House "Exam" -, 2004.

8. Semenov M.I., Trubilin T.I., Loikr V.I., Baranovskaya T.P. Automated information technologies in economics: Textbook - M.: Finance and Statistics, 2000

9.Titorenko G.A. Automated information technologies in economics: Textbook. - M.: UNITY, 2003.

System systems tax organsAbstract >> Finance

... informational systems tax organs 3.1. Basic approaches and principles of AIS design tax organs United informational system tax organs belongs to the class of large and complex information ...

Activities of the Federal Inspectorate tax services of Armavir

Practice report >> Financial sciences

Legal entities 4. Tax offenses 5. Tax checks 5.1 Desk tax check 5.2 On-site tax check 6. Information systems V tax organs 6.1 Composition and characteristics...

The tax management system in the Russian Federation is a single centralized structure, built on the principle of a multi-level hierarchical organization: federal, regional (subject of the Russian Federation) and local (territorial) levels. This system assumes the unity of Goals, in which local control systems of the same level operate according to one (standard) scheme, solve an identical set of tasks using a predetermined unified methodology and data processing technology.

The main tasks of the tax authorities:

Analysis of the dynamics of tax revenues for all monitored characteristics;

Informing government authorities about the receipt of taxes;

Improving the taxation system (legislative initiative, methodological developments, information support);

Informing taxpayers on tax legislation issues and explaining to them the taxation system.

The electronic document management system is the central link that allows you to automate the management of information flows and the processing of circulating documents. As a result of the introduction of electronic document management, comprehensive automation of all “bureaucratic” work and document flow, rather than its individual parts, is achieved. Documents are processed according to a given algorithm in automatic and/or interactive mode and are moved along predetermined routes.

Tax authorities interact with a large number of other organizations to obtain the necessary information for their functioning. For this purpose, an information base of tax authorities is created, which should:

Give tax authorities the opportunity to quickly identify taxpayer enterprises and individuals;

Allow you to receive both standard reports and summaries and selections based on custom requests;

Ensure control of the reliability of the information contained in the database, received from various directories, through its automated comparison and analysis;

Promptly receive and analyze information about all contacts of taxpayers with government agencies and banks.

For the purpose of effective interaction, a single identifier of enterprises and citizens has been introduced throughout the country - a taxpayer identification number (TIN), assigned by the tax authorities.

The optimal level for storing information is the regional level, at which the tasks of exchanging information with territorial and federal authorities, as well as tasks of protecting information, are most effectively solved. In addition, the activities of most taxpayers rarely extend beyond the region.

The main goal of developing and improving the information system of tax authorities (ISNO) is the introduction of a functionally complete information technology that unites all structural divisions on the basis of a single computer network, integrated into a single information space of government bodies and other interested organizations (Ministry of Internal Affairs, courts, customs, treasury, banks, etc.). Features of ISNO development are:

The instability of tax legislation and the methodological basis for the activities of the tax inspectorate;

Multi-level structure of automation objects, their distribution in space and complex connections between them;

Large volume of databases with their increased lifetime, exceeding the lifetime of the equipment;

Use of already functioning individual parts in an information system.

In general, the requirements for the tax authority's information system impose restrictions on the choice of a specific solution at each step of system development. The composition of the requirements is determined by the type, purpose, specific features and operating conditions of a particular system.

Taking into account actual and industrial standards in the field of information technology allows us to focus on the most common technical and software solutions at the initial stage. This significantly reduces the cost of maintaining and developing a data processing system. In addition, the circle of specialists who can be involved in system maintenance, development and development of applications is expanding.

tion software, which provides greater freedom to increase the power of hardware and system software.

Important requirements for ISNO include ensuring information security, which means the security of information and application programs from accidental or intentional influences of a natural or artificial nature, fraught with leakage or loss of data. System security requirements are aimed primarily at ensuring data availability, resource integrity, and confidentiality. ISNO security is methodically related to the precise definition of system components responsible for certain functions, services, and services, and the data protection tools built into these components. For ISNO, security is ensured by a set of components that implement various data protection functions:

At the operating system level;

At the level of middleware software and application components of AIS;

At the DBMS level, when exchanging in distributed systems, including cryptographic functions;

At the level of special software (for example, protection against software viruses);

At the security management level.

In addition to the requirements for the functional completeness of the ISNO, it is necessary to formulate requirements at the application software level, which will determine the basic IS of the tax inspectorate and serve as the starting point for the transition to a unified IS of the tax authorities. The software must be generalized, i.e. be built around a single underlying data model. Software tools must be designed in such a way that they can be used by all tax inspectorates.

The software is a set of interacting application subsystems that solve certain groups of functional tasks based on operational databases and electronic data storage (Fig. 3.2)

Rice. 3.2. Structure of the tax authority information system (KKM - cash register)

Among the ISNO application subsystems, two main groups can be distinguished:

Operational processing;

Decision support.

The first group of subsystems is focused on entering data on taxpayers, fairly intensive operational processing (search, relatively simple queries, data compilation, etc.) and storage. Data in such subsystems is relevant for several years. The main requirements for such subsystems are high transaction processing performance and guaranteed high-speed delivery of information with remote access to databases via telecommunications.

The second group of application subsystems is designed to process large volumes of data from various sources over a long period of time, concentrated in an electronic data warehouse. Decision support subsystems include tools for multidimensional data analysis, statistical processing, modeling rules, cause-and-effect relationships and situations, etc.

The ISNO provides for the following subsystems of this group:

Analysis and forecasting of tax payments;

Macro-imitation modeling;

Comprehensive control of the financial and economic activities of enterprises and organizations;

Selection of enterprises for on-site inspections.

The functional composition of ISNO is determined by the corresponding functional areas of tax collection work, including the following stages:

Taxpayer accounting;

Reception, entry into the database and desk audit of accounting and tax reporting;

Accounting for budget revenues and maintaining personal accounts of taxpayers;

On-site tax audit;

Organization of tax office data storage. Stage 1. Taxpayer registration. Tax authorities receive primary information about taxpayers and include them in their database. In the future, information about payers is clarified and changed in connection with changes occurring in their business activities. The work of accounting for payers includes the implementation of a number of procedures that are quite strictly regulated in terms of the forms and methods of their implementation, as well as the time frame within which they must be completed.

Stage 2. Reception, entry into the database and desk audit of accounting and tax reporting. The main features of a desk audit, on the one hand, requiring its computerization, and on the other hand, complicating this process, include:

The massive nature of the operations carried out by the tax inspectorate during desk audits;

The widespread nature of errors made by payers when filling out declarations;

Strict deadline for accrual of tax amounts in personal account cards “according to the payer”;

Absence or non-obviousness of the relationship between indicators of tax return forms and financial reporting forms;

The need to submit a number of additional calculations to declarations “in any form”;

The payer’s obligation to confirm his right to the benefits declared in the declaration with primary documents.

The desk audit of the declarations of taxpayers - individuals (not entrepreneurs) has its own specifics. This specificity is associated with the impossibility of conducting an on-site inspection, therefore a desk audit of declarations of total income of individuals is carried out in two stages. First, the correctness of filling out tax returns, the correctness of calculations and application of tax rates are checked. The validity of the application for tax benefits and the presence of all supporting documents in the appendices to the declaration are also checked.

Then, during desk audits of individuals’ declarations, the data specified in them is reconciled with information on the income of working citizens that the inspectorate receives from employers and other sources of payments.

Stage 3. Accounting for budget revenues and maintaining personal accounts of taxpayers. The specificity of the work at this stage is that it is completely carried out at the workplace, without going to the enterprise. The main task of inspectors working in the area of ​​recording payments and maintaining personal accounts is to monitor the completeness and timeliness of payment of taxes to the budget. The main tool for such control is the payer’s personal account card (PAC).

The CLS is an extremely formalized document, the methodology and sources of information for filling out each position of which are known and clearly specified in regulatory documents. In this regard, the CLS can be easily presented in the form of a program for processing on a computer. The greatest difficulty in the aspect of informatization of the work of the accounting department is the automation of information flows to and from the department, necessary for filling out the CLS and summarizing the information contained in them.

Stage 4. On-site tax audit. The taxpayer's reporting is checked to identify errors and violations made by him when calculating the tax base and paying taxes. An on-site tax audit itself is practically impossible to automate. However, this does not mean that all work in this technological area should be done manually. With the help of computer technology and programs, the following operations are performed in the documentary inspection area:

selection of objects for inspection;

Assisting auditors in systematizing and grouping primary accounting documents to identify unfinished transactions, all transactions carried out with each specific counterparty, as well as to facilitate the collection of evidence and writing an act;

Reflection of audit results in personal account cards and control of the timeliness and completeness of receipt of additional taxes, penalties and sanctions to the budget.

The computer system allows you to make selections of enterprises from the inspection database according to specified criteria, which, of course, facilitates the work of selecting an object for inspection, but does not guarantee that the inspection will be effective. Compound

The criteria for computer selection of taxpayers for documentary audits may be different and vary depending on many factors. Statistical analysis of large volumes of data makes it possible to find tax return parameters that correspond to a large volume of additional charges during documentary audits. Using this method allows you to predict even the amount of additional charges with a certain degree of probability.

Stage 5. Organizing a tax office data warehouse. A data warehouse is a domain-specific, integrated, time-dependent, persistent collection of data used in decision support systems. The data warehouse integrates the information available in source heterogeneous databases into a single resulting database that is optimally designed to support the decision-making process.

The storage data is characterized by the following properties:

Subject Oriented - Data is organized according to subject, not application. In particular, for the tax inspectorate, the data warehouse should be organized by taxpayers on the principle of an electronic dossier;

Integration - data can come from different applications using databases of different structures, formats and encodings, which must be uniform in the storage for the corresponding data;

Data Archiving - The repository contains data collected over time. They are used for comparison, trending and forecasting;

Immutability - Data should not be updated or changed after it is placed in storage, it is only read or loaded.

The main categories of data that are located in the repository include: metadata, which describes how to extract information from various sources; actual Data (archives), reflecting the state of the subject area at specific points in time and providing the highest level of detail, as well as final data obtained on the basis of analytical calculations based on actual data

When building an information warehouse for tax inspectorate data, the following parameters are taken into account:

Download speed;

Loading technology;

Data quality management and support for various data types;

Scalability;

Serving a large number of users;

Administration;

Query generation tools.

In storage facilities, it is necessary to ensure periodic loading of new portions of data that fit into a fairly narrow time interval. The required performance of the loading process should not impose restrictions on the storage size. Loading new data into storage involves data transformation, filtering, reformatting, integrity checking, physical storage, indexing, and metadata updating.

The storage must ensure local and global data consistency. Storage facilities can store data not only of standard types, but also of more complex ones, such as text, images, etc.

The tax office data storage can reach several hundred gigabytes. The DBMS underlying the storage should not have any architectural restrictions and should support modular and parallel processing, remain operational in the event of local failures, and have recovery capabilities.

Access to the data warehouse is not limited to a narrow circle of tax inspectorate specialists. The storage must support hundreds of users without reducing the speed of processing requests.

During administration, the DBMS must provide control over approach to resource limits, report resource costs, and allow setting priorities for different categories of users or operations.

The user must have appropriate means of generating queries and, in particular, the ability to carry out

Rice. 3.3. Sources of information for the repository

analytical calculations, sequential and comparative analysis, and access to detailed and aggregated warehouse data.

The main goal of creating a tax inspectorate data warehouse is to provide a holistic, objective image of the existing reality in the field of taxation. To obtain such an objective view, information from all possible sources must be accumulated in an electronic information repository (Fig. 3.3).

All incoming information can be divided into the following main categories:

Registration data of legal entities and individuals - comes from legal entities and individuals when registering them;

Information about the property status of taxpayers is received by the tax service from legal entities and individuals, the registration chamber, the traffic police, etc.;

Information about the financial and economic activities of legal entities and individuals comes from legal entities and individuals, the Ministry of Internal Affairs, etc.;

Information on settlement and payment activities of taxpayers comes from banks, legal entities and individuals;

The results of the activities of the tax inspectorate come from the relevant divisions of the tax inspectorate;

Regulatory and reference information - comes from government bodies, Rosstat.

Based on this information, it is possible to identify violators of tax legislation through cross-processing of information accumulated in the data warehouse, conduct analysis and forecasting of tax revenues, conduct macro- and micro-simulation modeling, as well as fulfill requests received from regional, territorial divisions of the tax inspectorate and from government bodies management.

The creation of an information repository is accompanied by a rather labor-intensive technological process, which includes the following sequential steps:

Survey of information needs of functional units of the tax service with determination of access rights to information at various levels;

Building a functional model using high-level CASE technologies and developing the structure of tables and databases using lower-level CASE technologies and table management system architecture;

Construction of a storage prototype on the selected system and technical platform;

Connecting and setting up tools and procedures for maintaining databases in working order and automated and manual entry of information into the storage;

Filling the repository with data from information systems of inspections at local and regional levels, city, federal and non-governmental organizations;

Connecting and setting up application programs for working with storage information, taking into account access rights for specific workplaces of employees of tax service departments;

Release of instructional materials for various user groups on working with electronic information storage of data.

V. V. Nesterov,

Director of the Regional Computing Center
State Tax Service of Russia in the Chuvash Republic

World experience shows that the introduction of information technology (IT) achievements is the most progressive and cost-effective direction in the work of enterprises and organizations in any field of activity, including tax authorities. The accelerated development of information technology allows us to conclude that the productivity and quality of information systems (IS) will increase with a slight increase in their cost.

Immediately after the formation of the State Tax Service of Russia in 1991, the following main directions of informatization were identified:

Creation of an IS for the tax service;

Development and implementation of new effective IT;

Deployment of a modern communication network that ensures information exchange both within the system and with other Russian departments;

Preparing personnel to work in the new computer environment.

The introduction of a targeted comprehensive informatization program in the tax authorities made it possible to ensure the collection and processing of large volumes of information. At the same time, electronic images of documents, arrays of analytical, processed and summarized information are constantly increasing and accumulating in tax inspectorates for both legal entities and individuals.

Effective and full application of IT achievements will require complex multivariate processing of almost this entire volume of information. At the same time, in order to receive answers to requests from tax inspectorate employees, the speed of response of the information system is especially important due to the fact that the work is carried out in the process of computer-human dialogue.

Currently, a specialized IS has been debugged and is functioning - AIS “Tax”, which serves as the basis for the informatization of the State Tax Service of Russia. One of the main parts of the AIS “Tax” was created for use in local level inspectorates - district and city, which are directly involved in the collection of taxes from individuals and legal entities. It is through the State Tax Inspectorate at the local level that the main flow of a wide variety of documents passes through - reporting, payment, reference, normative, methodological, etc. At the same time, due to the organizational structure of document processing in the State Tax Service of Russia, they are the main consumers of information technologies - currently almost all local State Tax Inspectorates (more than 2,700) operate various AIS “Nalog” software systems in industrial mode. Creating application software systems for these inspections is an extremely labor-intensive process, since the organizational structure, economic and statistical information circulating both within and outside the inspection are still poorly oriented towards electronic processing. The main design principle is mandatory compliance with the current national and tax laws when formalizing the work processes of the inspectorate.

The massive introduction of IT achievements into all spheres of human economic activity leads to the fact that not a single organization can not have computer means of access to external electronic communications - information exchange channels. Already at present, the main external inter-level document flow in the State Tax Service of Russia (from the district to the regional inspection and further to the federal bodies of the department) takes place through electronic channels.

Interaction with government organizations is one of the conditions to ensure the fulfillment of the revenue side of the country's budget system. The basis for solving this problem is the implementation of organizational measures for information interaction between various departments. Currently, government agencies have various technical (software and hardware) platforms on which their IS are based, which raises the problem of their compatibility, which needs to be solved at the application level due to the fact that its solution at the physical level is currently being presented an extremely technically complex and expensive undertaking. In this case, the main tools for interaction should be application formats of exchange protocols, software systems for exchange and conversion (transformation) of data into the internal representation of a specific IS (into its databases).

It is extremely important to ensure the confidentiality of information both during transmission and reception, and when used in other organizations and departments. The main information flows come to the State Tax Service of Russia from the Ministry of Finance of Russia and its Federal Treasury, the Federal Tax Service of Russia, and the State Customs Committee of Russia. With the merging and mutual exchange of these flows, it is possible to create and share such important data banks as the State Register of Taxpayers and a data bank on violations of tax legislation. In the future, it is possible for taxpayers to have access to open information and reference information on tax issues, as well as a transition to computer technology for filing tax reports.

The technical basis for informatization of the State Tax Service of Russia is currently local computer networks created on the basis of personal computers such as IBM PC. The main system software (software) is operating systems from Microsoft (MS DOS and Windows 95 for workstations) and Novell (NetWare for local networks), although operating systems such as UNIX and Windows NT have become widespread in a number of regions. Various database management systems (DBMS) are used as software tools for information processing - FoxPro, Clipper, MS SQL Server, Access, Informix, Oracle, Pick, etc. System-wide and application software packages included in the IS of the State Tax Service of Russia are distributed as usually centralized.

The main application software products operate using file-server technology, although centralized developments using client-server technology have begun (in some regions they have been implemented independently). Recently, pure network data processing technologies have become increasingly prominent, including the use of global, geographically widely distributed networks, for example, the Internet. The availability of developed telecommunications tools with special information security means is important for the implementation of such technologies, although they can be physically deployed on an enterprise scale.

The use of the global international Internet network in the information system of the State Tax Service of Russia has another important purpose - it will make innovations in the tax sphere accessible to the country's population. Information contained on the Internet is available to users located in the most remote areas of our country. The introduction of Internet technology will make it possible to quickly inform about new regulatory documents relating to tax legislation, train taxpayers, provide them with assistance when working with tax authorities, etc.

Application software AIS “Tax”, developed at the Regional Computing Center of the State Tax Service of Russia in the Chuvash Republic

The computer center in Cheboksary was created on the basis of order of the Ministry of Finance of the RSFSR dated March 21, 1980 No. 26/90 and until 1992 it was engaged in the development, implementation, operation and maintenance of automated financial settlement systems (ASFR) and automated systems of insurance authorities (ASU - Gosstrakh ). In accordance with the order of the President of the RSFSR dated December 11, 1991 and in agreement with the State Committee of the RSFSR for State Property Management in order to develop and phased implementation of a unified scientific and technical policy of informatization of the State Tax Service of Russia, the center was transformed into the Regional Computing Center of the State Tax Service of the Russian Federation in the Chuvash Republic - RVC of the State Tax Service of the Russian Federation in the Chechen Republic. Since 1992, RVC has been developing, implementing and maintaining software specifically designed for Russian tax authorities. As of the beginning of 1998, more than one and a half thousand inspections in 73 regions of the country use software developed by the RVC.

All RVC software products undergo mandatory departmental certification and are subject to constant monitoring both by users operating these programs and by the State Tax Service of Russia. The computing center provides an industrial mode of support for the operation of software systems - after passing through all technological cycles of creating or modifying software (design, programming and testing), the software is transferred by means of electronic communication to the center for further distribution in the regions - to the Fund of Algorithms and Programs (FAP) of the Chief Scientific Officer -Research Computing Center of the State Tax Service of the Russian Federation (GNIVC STS of the Russian Federation). Software improvements are completed as suggestions and comments from users are received, taking into account changes in tax legislation and other regulations, as well as in order to improve the quality of programs. RVC provides consulting services using communication means - telephone and electronic channels. The main information exchange is carried out by email; created its own mail server on the Internet. Text requests and responses, fax documents in graphic form (official letters), and software utilities specially written for specific regions are transmitted using e-mail.

The main software systems of the RVC, which are used in many regions of the country, are:

Tax inspector's workstation (RNAL);

Maintaining the State Register of Enterprises (GRP);

Accounting for execution of cost estimates (BU);

Accounting and payroll (ZPT);

Personnel (KADR);

Automated office work in the State Tax Inspectorate (DELO).

Complex “Workstation of a tax inspector”

The “Tax Inspectorate Employee Workstation” complex is a software product of the RVC, which is most widely used in the tax inspectorates of the State Tax Service of Russia. The first versions of the complex were created in 1992. Currently version 3.14 is in production mode. Users speak of this complex as a software product that fully meets the tasks solved by tax inspectorates for accounting and taxation of legal entities. According to the Information Technology Department of the State Tax Service of Russia, at the beginning of 1998, the RNAL package is used in 906 State Tax Inspectorates in 40 regions of the country. The software package has become a necessary tool in the technological process of processing tax information in local inspectorates of many regions.

Functionally, the complex consists of several subsystems connected at the level of general data processing technology:

Accounting for taxpayers - legal entities (automation of work on tax registration and inclusion of legal entities in the State Register of Enterprises);

Operational tax accounting (tax accounting, maintaining taxpayers' personal cards, books for accounting receipts and returns, etc.);

Accounting for the results of inspections (accounting for the results of documentary inspections of legal entities, creating schedules and drawing up reports on control work, accounting for administrative violations of tax legislation, cash registers);

Input and control of enterprise reports (collection, control, storage and analysis of information based on the results of desk audits, receipt of regulatory reports);

Administrator functions (system support for the operation of the entire software package - protection, saving and restoring information, configuration, etc.).

Complex “Maintaining the State Register of Enterprises”

The software package “Maintaining the State Register of Enterprises” (GRP-IBM PC or GRP-MX-300) is designed to automate the work of tax registration and inclusion of legal entities in the State Register of Enterprises at the local (district and city) and regional levels. The program was developed in accordance with the methodological requirements determined by the federal bodies of the State Tax Service of Russia (Department of Organization of Taxpayer Accounting), and became a tool for creating databases (DB) of the State Register of Enterprises in most regions of Russia. Currently, information transmitted to the federal level is the basis for creating and maintaining up to date the federal database of the State Register of Enterprises. In the regions, the program is intensively used for the automated exchange of requests and responses between various government bodies and departments.

The main functions of the complex are:

Automated entry into the database;

Information and analytical services;

Data exchange using a standardized protocol;

Database administration.

Complex “Accounting for execution of cost estimates”

The set of programs “Accounting for the execution of cost estimates” (BU) is intended for maintaining accounting records for the execution of cost estimates at the State Tax Inspectorate at local and regional levels. The complex is compatible at the level of general databases with the “Personnel” program, allows you to implement full synthetic and analytical accounting (up to five levels of analytical accounting) for all accounts of the Chart of Accounts and solve all the main accounting problems in the State Tax Inspectorate. The complex includes a payroll subsystem, which provides complete automation of this process - maintaining personal cards, calculating all accruals, taking into account various allowances, compensations, deductions, etc.

Program “Accounting and payroll”

The program is designed to automate the accounting and payroll process in the accounting departments of small State Tax Inspectorates. It places minimal requirements on computer technology and is easy to learn and operate. Recently, there has been a tendency for users of this program to switch to working with a more powerful package “Accounting for the execution of cost estimates,” which has a payroll subsystem.

Complex of programs “Personnel”

The complex is designed to automate the processes of the HR department or employees responsible for working with personnel, their accounting and management at the State Tax Inspectorate at local and regional levels. The program is compatible at the level of general databases with the “Accounting for the execution of cost estimates” complex.

Program “Automated office work in the State Tax Inspectorate”

The program is designed to automate office work in various departments of tax inspectorates to solve problems of accounting, systematization, analysis and control of the execution of incoming and outgoing information - letters, statements, complaints and other official documents.

Modernization of software systems and their transfer to new technological platforms

Keeping existing complexes in commercial operation up to date is necessary until the full implementation of other software products in all State Research Inspections. This opinion is also shared by representatives of many regional tax inspectorates (in the Rostov, Sverdlovsk, Saratov, Vladimir regions, etc.). The process of keeping software up to date can be divided into two parts:

Maintenance of operation of software and information systems;

Modernization of complexes.

Current support of software packages includes the provision of consultations to informatization departments in regional inspectorates and specific users of packages, modifications in case of changes in tax legislation. Currently, during the period of economic reform, when legislation changes and new departmental regulations are issued, the process of maintaining operation requires serious efforts from both developers and tax inspectors. The creation of “super-flexible” software is not justified - not all the nuances of new legislative acts will be able to “fit” into any no matter how flexible and functionally complete framework of software complexes. In any flexible system, these “nuances” will still have to be configured by developers or the users of application complexes themselves (administrators, regional departments of the AIS “Tax”), and this is a complex and lengthy process.

Software modernization is not just an addition to the maintenance process itself and at the same time the refinement of new functions of implemented software packages, but also the transfer of these packages to new technological platforms, which was agreed upon by representatives of a number of regions who expressed their opinion on the problem of modernization (Republics of Buryatia, Komi , Karelia, Chuvashia, Vladimir, Omsk, Rostov, Saratov, Sverdlovsk regions, etc.). Transferring existing packages to new technological principles is the most painless method of adapting the AIS “Tax” (as a system) to modern information technologies and to the implementation of new tax legislation documents (for example, the Tax Code). When modernizing the software, the preservation of the usual technological methods of working with tax document flow is ensured, the continuity of methods for maintaining existing systems that have stood the test of time is maintained, which will allow State Tax Inspectorate employees to easily retrain.

The duration of operation of existing complexes is ensured by the correct compliance of the algorithms embedded in the software with the fundamental standards of departmental methods. In this case, mathematical correctness of calculations built into the technological settings of the software is achieved. The development of completely new packages of this class of labor intensity while ensuring the absolute correctness of tax calculations will require large costs (time and material) for testing in real conditions and databases in all regions of Russia.

An important factor ensuring the success of the implementation of packages is mutual understanding at the technical level of regional information services and the developer, which is achieved during the implementation and maintenance of complexes. A developer who has experience in implementing systems in regions with different technical levels and rates of equipment understands the current problems of these regions and the tasks that these regions constantly pose to him.

In financial terms, modernization is a more economical method of developing information technology than new development. The financial indicators achieved during the implementation of the Informatization Plan in 1997, in our opinion, confirm this conclusion. The development of completely new packages aimed at introducing technical or applied innovations costs much more than solving the same problems within existing software packages. In our opinion, directing funds to modernize existing software packages is a more promising and economically feasible area of ​​informatization in such a large department as the State Tax Service of Russia.

Both when transitioning to new technological platforms and when introducing new tax methods and instructions (Tax Code), it is necessary to ensure the correctness of the transformation and safety of the information available in the State Tax Inspectorate. Due to the exceptional importance of the data currently available in the AIS “Tax” subsystems, this is one of the main tasks. Undoubtedly, all tax inspectorates currently using application packages, both when moving to new technological platforms and when introducing new tax methods, will insist on a complete and correct translation of the information available in their databases. In most large tax offices, taxpayers' personal accounts are maintained only on computers - the value of this information is extremely high, and the loss of information on this data is irreparable, since a return to manual processing is practically impossible. In the AIS “Tax” subsystems, large database volumes are used locally - for example, for 1500 legal entities, the total database volume in the local State Tax Inspectorate can reach more than 300 MB, that is, in the whole country the volume can be (according to our estimates) 300 x 2000 = 300 GB. If we add data on individuals and regional databases (for example, data from the State Register of Enterprises) into the calculations, the volume of data will be measured in terrabytes. Converting such a volume of heterogeneous information is a technically complex task. All application packages contain flexible elements - settings, local regulatory and reference information. Conversion algorithms included when migrating to new technology platforms or when major legislative changes, such as the implementation of Tax Code provisions, become extremely complex and with many nuances for each application package. And the more common the package, the more of these nuances need to be taken into account. At the same time, it should be borne in mind that from an economic point of view it is beneficial to develop converters for these particular packages. Full-fledged, correctly converting converters can only be created by the developers of currently used packages themselves, which is achieved in the process of their modernization.

For a certain time (different for each region), computer equipment of different power and class will be used in parallel. The problem is associated with the presence of a large number of personal computers such as i386 and i486. According to the Office of Information Technology, as of early 1998, they accounted for about 60% of the total computer fleet. Using this technique with long-established and operated applications has economic benefits. This is indicated by representatives of many regional departments of informatization of the State Tax Inspectorate. It is quite difficult to keep up with scientific and technical progress in the IT field in such a large-scale department as the State Tax Service. A complete change of equipment is an economically complex task that involves the use of a wide range of computer equipment - from PCs with i386 to powerful multiprocessor servers. The operation of “file server” applications (such as RNAL, PRO, NALOG) in the State Tax Inspectorate with small amounts of information is currently an economically justified task. This technique can be used to operate programs specifically designed for supporting departments (accounting, human resources, office work).

Currently, work is being completed on the creation of an integrated software and information complex (IPIC) at the local level, developed using file-server technology. The State Scientific Research Center of the State Tax Service of the Russian Federation and our organization are participating in the work on IPC. The complex is intended to automate the activities of the State Tax Inspectorate of a district or city in taxation of both legal entities and individuals. It is expected that the IPIK will be installed in small and medium-sized tax offices of the country. The development of the main part of the complex is based on the adaptation of the RNAL and NALOG software packages to their joint functioning. All IPC application modules use common regulatory and reference information, a unified database of the State Register of Taxpayers, bank accounts, cash registers, and tax reporting. To implement the IPC, it will be necessary to create full-fledged data converters for the main centrally developed software packages, which are currently used in local tax inspectorates - RNAL, PRO, NALOG. It should be borne in mind that, given the existing scale of document flow, the “file server” technology on the basis of which the IPIC is created will not always meet the requirements of large tax inspectorates.

Taking into account the proposals of a number of regions (Vladimir, Omsk, Sverdlovsk, Saratov, Rostov, Ulyanovsk regions, Krasnoyarsk Territory, the Republics of Adygea, Buryatia, Komi, Karachay-Cherkessia, etc.), as well as the need for further modernization of the operating software systems, RVC began on its own initiative in 1997 development of an integrated package for automating the activities of the State Tax Inspectorate at local and regional levels for taxation of legal entities and individuals. In the requests of the above regions, it was noted that in order to solve problems associated with overloading local networks with large volumes of information, insufficient means of ensuring database integrity and the lack of integrated accounting and taxation functions, there was a need to create a package using a new “client-server” technology based on the experience of industrial operation of existing programs.

The completion of the development of the first stage of the package is scheduled for the end of the second quarter of 1998. The software is aimed at use in medium and large tax offices using existing technical equipment and system software - Windows NT, Windows 95, MS SQL Server. During the design, the main attention was paid to ensuring complete automation of the main technological processes of taxation - accounting for taxpayers, entering and calculating payment and reporting tax documents, maintaining personal cards and obtaining regulatory departmental reporting. User suggestions accumulated by RVC over five years of software product support were also taken into account. Carrying out work to coordinate the terms of reference for the automated interaction of territorial bodies of the federal treasury, tax and financial authorities, RVC specialists designed specialized exchange modules that were built into the administration subsystems not only of this package, but also into the software developed for financial authorities.

The first phase of the package includes the following subsystems:

Administration (maintenance of reference data, access, setting up the complex, exchange and interaction with other departments);

Registration of taxpayers (State Register of Enterprises, registration of individuals - entrepreneurs, citizens, objects of taxation);

Input of tax documents (reporting, settlement and all other taxpayer documents, transferring them to the operational accounting subsystem);

Operational accounting (receipt accounting, work with personal cards, generation of output documents);

Reporting (setup and generation);

Desk audits of legal entities (calculation of accruals and their transfer to the operational accounting subsystem);

Calculation of tax accruals for individuals;

Information and analytical service - request system.

In the second stage of the package, it is planned to implement the subsystems “Documentary checks”, “Administrative offenses” and “Cash registers”.

More detailed information about the Regional Computing Center of the State Tax Service of the Russian Federation in the Chuvash Republic can be found on the Internet at http://rvcgns.chtts.ru.

Each level of the tax system has its own functions, and therefore its own composition of functional support. At the federal level, the strategy of the entire tax system of Russia is determined, methodological and conceptual issues of taxation of legal entities and individuals are resolved. Besides; divisions of the Ministry of the Russian Federation for Taxes and Duties are engaged in checking the work of lower levels, planning and financing the expenses of local tax authorities, managing the organization of accounting and statistical accounting and reporting in tax authorities, working on the introduction of automated technologies in tax authorities, etc.

The following main functional subsystems can be distinguished:

1. preparation of standard reporting forms;

2. control activities;

3. methodological, audit and legal activities;

4. analytical activities of territorial inspectorates of the Ministry of the Russian Federation for taxes and fees;

5. intradepartmental tasks.

The subsystem for the preparation of standard reporting forms is associated with the formation of summary tables of statistical indicators characterizing the types of activities of the divisions of the Ministry of the Russian Federation for Taxes and Duties at the regional level in terms of collecting various types of tax payments and monitoring this process.

Control activities, first of all, involve maintaining the State Register of enterprises and individuals. The State Register of Enterprises contains official registration information about enterprises (legal entities), and the register of individuals stores information about taxpayers who are required to submit an income statement, as well as pay certain types of taxes from individuals. The control also includes activities related to documentary inspection of enterprises.

The subsystem of methodological, auditing and legal activities provides the ability to work with legislative acts, regulations, decrees and other government documents, as well as with regulatory and methodological documents of the Ministry of the Russian Federation for taxes and fees. In this subsystem, collection, processing and analysis of information received from territorial tax inspectorates and concerning the correct application of tax legislation are carried out.

Analytical activities include analysis of the dynamics of tax payments by all categories of taxpayers, forecasting the amount of collection from individual types of taxes, economic and statistical analysis of the economic activities of enterprises in the region, identification of enterprises subject to documentary verification, analysis of tax legislation and development of recommendations for its improvement, analysis of the activities of territorial tax inspectorates, etc.

Intradepartmental tasks include tasks that ensure the activities of the apparatus of the tax authority at the appropriate level.

The subsystem for processing documents of individuals can be separated into a separate part of the functional support, since it must monitor and manage information on the main types of taxes from individuals provided for by the legislation of the Russian Federation. It seems to include most of the tasks solved in all functional subsystems related to the processing of information on legal entities. This subsystem operates on the basis of the application of legislative acts that allow the tax service to monitor the correctness of calculation of income tax, personal property tax, land tax, etc. The subsystem calculates tax amounts, maintains personal accounts, prints notices about the amounts of accrued taxes, and compiles various accounting reports. GNI VC has developed software based on FOX PRO to solve the problems of the functional subsystem “Taxation of individuals”. This complex provides the operation of four automated workstations:

· AWS “Inspector”;

· AWS “Administrator”;

· AWP “Register of Individuals”;

· AWS "Accountant".

· AWS “Inspector” provides solutions to the following functional tasks:

· accounting of documents on taxation of citizens and payers;

· calculation and calculation of taxes;

· generation and issuance of payment notices;

· formation of various documents and forms from parity to the taxable database;

· obtaining certificates;

· generation of requests, invitations and other documents.

· AWS “Administrator” provides:

· protection against unauthorized access to the system;

· separation of system user functions;

· control and restoration of the integrity of information stored in the database.

Improving the quality and efficiency of automated information technology in budget and tax systems largely depends on the method of organization (organizational forms) of using technical and software data processing tools.

The design and implementation of the main organizational forms of using computing and software tools are carried out in accordance with:

· functions performed and the nature of the functional tasks to be solved

· type and capacity of the main computer fleet;

· territorial location of computer equipment;

· the nature of the division of labor;

· volumes of information processed;

· number and administrative subordination of users, etc.

In accordance with these requirements, at the present stage of development of automated information technologies in the tax service and the budget system, there is a tendency to develop combined information technology, which combines local automated processing of primary information at the workplaces of specialists in combination with their integration into computer networks. The following organizational forms of data processing are distinguished: automated workstation (AWS), local computer network (LAN), corporate computer network (CAN).

When introducing any organizational form into the budget and tax system, they are guided by the following principles common to all - consistency, flexibility (openness), sustainability and efficiency.

Systematic principle assumes that the organizational form of using computer technology is a system, the structure of which is determined by its functional purpose.

The principle of flexibility(openness) means the adaptability of the system to possible restructuring, thanks to the modularity of the construction of all subsystems and the standardization of all elements.

Principle of sustainability is that the computer technology organization system must perform basic functions regardless of the impact of internal and external factors on it. This means that problems in its individual parts should be easily fixable, and the system’s functionality should be quickly restored.

The effectiveness of the organizational form of using computer technology in the tax and budget spheres is considered as an improvement in the economic indicators of the managed object, which is achieved by improving the quality of management.

At the lower level of management, automated workstations (AWS) are used to automate the basic functions of specialists.

Automated workplace in budget and tax systems is a set of information, software and hardware resources for automating the solution of functional tasks by a specialist and the implementation of his management functions.

An automated workstation can be considered as a specialist tool for implementing management functions.

The technical basis of automated workplaces in tax authorities and the budget system are personal computers with the necessary set of peripheral tools that meet certain parameters and technical requirements for solving functional financial problems.

The design of automated workstations is based on the principle of assembling a specific workstation from standard operational functional programs using the capabilities of the standard system interface. This allows you to flexibly create each automated workstation and timely modify it to the extent of strictly necessary functions, adapting the office system to the real needs of a financial authority specialist.

Automated information technology of budget and tax systems contains automated workstations for administrators of office systems and information security services, managers and specialists, interconnected by communication equipment to create a unified information environment.

It should be emphasized that the automated position of a manager in the tax and budget systems functions effectively provided that it is based “vertically” on the entire information base of the organizational structure he manages, including not only a centralized automated data warehouse, but also local information databases of specialists.

The professional orientation of the automated workstation is determined by the functional part of the Software.

The tax authorities allocate automated workstations for specialists, which can be divided into groups:

1) Tax inspector’s workstation for maintaining an information base on the payment of taxes by individuals.

2) A workstation of the tax inspector for maintaining an information base on the payment of taxes by legal entities.

3) A workstation of a specialist for monitoring ensuring the correct calculation of taxes and payments and the timeliness of their receipt to the budget.

4) Workstation of a lawyer for monitoring compliance with legislation on taxes and other payments to the budget, etc.

Automated workplaces in the budget and tax systems reliably reproduce all regulatory conditions for the creation and processing of documents - from registration and organization of the processing route to recording the decision. In the automated information technology of budgetary and tax systems, procedures are strictly organized at specific automated workstations, connected into route flows for transmitting information from one workplace to another through file transport, which is the basis for building an electronic office.