Personnel management in the state civil service is based on the basic concepts of the theory of personnel management.

At the beginning of the 20th century. French industrialist Henri Fayol, considering management as a necessity for a manager, noted: “To manage means to foresee, study the future and establish a program of action; organize - build a double organism of the enterprise: material and social; command -- put into action the personnel of the enterprise; coordinate - connect and unite, combine all actions and skills; control - observe that everything happens in accordance with established rules and orders” Deineka A.V. personnel management of an organization: Textbook for bachelors / A.V. Deineka. - M.: Publishing and trading corporation "Dashko and K", 2014. P. 9-10. .

In domestic management science it is generally accepted that the subject of its study is management relations. On the one hand, management relations are formed by management itself in the sphere of its influence (power) and in the “field” of its influence (authority). On the other hand, the manager finds himself in objectively emerging management relations:

* between departments (horizontal);

* between superior and subordinate managers (vertical).

Management is a harmonious combination of human and material resources in order to accomplish assigned tasks. Personnel management is considered as an organizational and economic mechanism for the subordination and use of hired labor in the economic system.

Thus, the main task of the personnel management function is to organize labor management. It is expressed in the formation of the structure of the organization and provision of its activities with finances, equipment, raw materials and materials, and labor resources. The state, as an economic entity, also provides for personnel management in the person of state civil servants of various government bodies to organize its activities.

To implement its activities in the field of personnel management, the state implements personnel policy in the state civil service, including the federal tax inspectorate. The state personnel policy applies personnel technologies in the field of personnel management. In the post-Soviet period, the sphere of personnel management in the state civil service required significant changes through transformation and reform.

One of the areas of reform of the state civil service today is the use of modern personnel technologies when entering and completing the civil service. Their elements are legally enshrined in Federal Law No. 58-FZ and No. 79-FZ. The personnel reserve in the laws is presented as one of such modern personnel technologies. This personnel technology is implemented through personnel work.

There is no normative definition of personnel work, as well as personnel policy, in the current regulatory framework. According to V.V. Cherepanov, personnel work is the activity of management bodies, personnel services and officials of the state civil service, the content of which is the practical implementation of the goals, objectives and principles of personnel policy; This is a set of directions, forms and technologies for working with personnel (personnel). Personnel work in a state body is the prerogative of its personnel service. Cherepanov V.V. Fundamentals of public service and personnel policy: a textbook for students / V.V. Cherepanov. -- 2nd ed., revised. and additional - M.: UNITY-DANA, 2012. P. 383. .

* ensuring the holding of competitions for filling vacant positions in the civil service, certification, and passing tests for civil servants;

* registration of decisions of government bodies related to the performance of civil servants in public service, making the necessary entries in work books;

* consulting civil servants on their legal status, compliance with restrictions related to public service;

* analysis of the level of professional training of civil servants, organization of retraining and advanced training of civil servants.

Each of the presented areas of personnel work is regulated by legal acts of different levels - from federal law, decree of the President of the Russian Federation, resolution of the Government of the Russian Federation to departmental instructions.

There are no separate provisions for working with personnel and forming a personnel reserve in the Inspectorate of the Federal Tax Service of Russia for the Republic of Tyva. This service is guided in its work on personnel management by federal laws, decrees of the President of the Russian Federation, and decrees of the Government of Russia.

Thus, according to the Decree of the Government of the Russian Federation dated September 30, 2004 No. 506 “On approval of the Regulations on the Federal Tax Service”, the Head of the Federal Tax Service: approves the number and wage fund of employees of the territorial tax service bodies, within the limits of the wage fund established by the Government of the Russian Federation and the number of employees, as well as the cost estimate for their maintenance within the limits approved for the corresponding period of appropriations provided for in the federal budget.

Consequently, the structure and number of the Federal Tax Service of Russia for the Republic of Tyva is formed and approved by the head of the tax service of the subject in agreement with the head of the tax service of the Russian Federation. Thus, the structure of the Federal Tax Service of Russia for the Republic of Tyva is as follows:

1. Inspectorate Department of the Federal Tax Service of Russia for the Republic of Tyva:

* General Support Department;

* Legal department;

* Department of Informatization;

* On-site inspection department;

* Desk inspection department;

* Accounting and Analysis Department;

* Junior service personnel;

2. Interdistrict Inspectorate of the Federal Tax Service of Russia No. 1 for the Republic of Tyva (the inspection services taxpayers of the city of Kyzyl and Chedi-Kholsky district):

* Taxpayer Relations Department;

* General Support Department;

* Legal department;

* Department of Informatization;

* Analytics department;

* Department of registration and accounting of taxpayers;

* Desk inspection department No. 1;

* Office inspection department No. 2;

* On-site inspection department No. 1;

* On-site inspection department No. 2;

* Debt settlement and bankruptcy procedures department.

3. Interdistrict Inspectorate of the Federal Tax Service of Russia No. 2 for the Republic of Tyva (the inspection services taxpayers of the Kaa-Khemsky, Kyzylsky, Piy-Khemsky, Tere-Kholsky, Todzhinsky districts):

* General Support Department;

* Legal department;

* Department of Informatization;

* Analytics department;

* Desk inspection department;

* On-site inspection department.

4. Interdistrict Inspectorate of the Federal Tax Service of Russia No. 3 for the Republic of Tyva (the inspection services taxpayers of the Tandinsky, Tes-Khemsky, Ulug-Khemsky, Chaa-Kholsky, Erzinsky districts):

* Department of registration, accounting and work with taxpayers;

* General Support Department;

* Department of Informatization;

* Analytics department;

* Desk inspection department;

* On-site inspection department.

5. Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 for the Republic of Tyva (the inspection services taxpayers of the city of Ak-Dovurak, Bai-Taiginsky, Barun-Khemchiksky, Dzun-Khemchiksky, Mongun-Taiginsky, Ovursky, Sut-Kholsky districts):

* Department of registration, accounting and work with taxpayers;

* General Support Department;

* Legal department;

* Analytics department;

* Department of Informatization;

* Desk inspection department;

* On-site inspection department.

According to the staffing table, the number of state civil servants of the Federal Tax Service of Russia in the Republic of Tyva includes 364 units in the following composition:

* Head of the Federal Tax Service of Russia for the Republic of Tyva - 1 unit;

* Deputy heads - 3 units;

* General support department - 15 units;

* Legal department - 15 units;

* Department of registration, accounting and work with taxpayers - 40 units;

* Department of Informatization - 30 units;

* Field inspection department - 80 units;

* Desk inspection department - 67 units;

* Accounting and Analysis Department - 63 units;

* Junior service personnel - 50 units.

This structure of the Directorate of the Federal Tax Service of Russia for the Republic and its inter-district divisions for the Republic of Tyva indicates that today there is no separate department for working with personnel in the directorate and divisions of the Federal Tax Service of Russia for the Republic. HR management functions are assigned to one specialist from the general support department. This is due to the fact that in 2011 the state formed a new Concept of personnel policy of the Federal Tax Service. This Concept was approved by Order of the Federal Tax Service of Russia dated July 11, 2011 No. ММВ-7-4/436@ “On approval of the Concept of personnel policy of the Federal Tax Service”, according to which work was organized to reduce the maximum number of the Federal Tax Service of Russia as part of the implementation of measures established Decree of the President of the Russian Federation dated December 31, 2010 No. 1657 “On optimizing the number of federal civil servants and employees of federal government bodies.”

The General Security Department is a structural subdivision of the Federal Tax Service of Russia for the Republic of Tyva. The department in its activities is guided by the Constitution of the Russian Federation, the Tax and Budget Codes of the Russian Federation, Federal laws and other legislative acts, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, acts of legislative (representative) bodies of the “authorities of the constituent entities of the Russian Federation and bodies local self-government, adopted within the limits of their powers, by orders, instructions, instructions, rules, regulations and other acts of the Federal Tax Service of Russia and the Office of the Federal Tax Service of Russia for the Republic of Tyva, as well as the Regulations on the Inspectorate of the Federal Tax Service of Russia for the Republic of Tyva.

As a rule, the standard Regulations on the department replacing the personnel service includes the following sections:

Section 1. General provisions.

Section 2. The main tasks of the personnel service (according to Article 44 of the Federal Law “On the State Civil Service of the Russian Federation” No. 79-FZ). There are two main areas in the activities of modern personnel services - issues of personnel practice and issues of public service.

Section 3. Structure of the personnel service. The structure and staffing of the personnel service are approved in accordance with the established procedure by the head of the body. Structure (name and number of departments) Cherepanov V.V. Fundamentals of public service and personnel policy: a textbook for students / V.V. Cherepanov. -- 2nd ed., revised. and additional - M.: UNITY-DANA, 2012. P. 401. depends on the professional specifics of the government body. The number of HR employees is usually determined at the rate of one specialist per 50 employees. It consists of specialists involved in professional selection, adaptation and determination of professional suitability of workers; personnel training; compliance with the norms of official and labor law; personnel assessment, identification and development of their potential abilities; registration and accounting of personnel, personnel records management, etc.

Section 4. Rights and obligations of the head of the personnel service. The head of the personnel service reports directly to the head of the government agency. He heads the work of the service, implements the tasks assigned to it, and bears personal responsibility for its activities. The manager has the right to: approve a long-term plan for personnel work in a state body: prepare draft documents on the issues of admission to the civil service, its passage and career growth of employees: give binding instructions to employees of the apparatus of the state body on issues within the competence of the personnel service; carry out the selection and placement of personnel in the personnel department; coordinate draft orders, instructions, etc., developed by a government agency; make proposals to the head of a government body to encourage or bring disciplinary liability to employees, etc. Periodically, at least twice a year, he presents to the management of the government agency an analysis of the state of personnel work.

Section 5. Basic requirements for the qualifications of personnel service employees. HR employees must meet the qualification requirements for their positions to the maximum extent possible. The personnel service should have specialists Cherepanov V.V. Fundamentals of public service and personnel policy: a textbook for students / V.V. Cherepanov. -- 2nd ed., revised. and additional - M.: UNITY-DANA, 2012. P. 402., as a rule, with a higher education in the humanities, with experience in practical management and personnel work and a good knowledge of service and labor law. The most acceptable specialties are (professional education): “state and municipal administration”, “law”, “personnel management”, “sociology”, “psychology”.

The structure of the general support department is as follows:

* Head of department - chief accountant of the general support department;

* Deputy Head of the General Support Department;

* Chief specialist-expert of the general support department;

* Specialist of the general support department.

The main objectives of the department are:

* organization and provision of a unified system of office work and document flow in the Inspectorate, including a unified procedure for accounting and registration of incoming and outgoing documents, implementation of an electronic document flow system;

* organizing the work of the Inspectorate archive, including preparing a list of cases; control over the correctness of registration of cases to be transferred to the archive; their storage and prompt use of official information;

* ensuring the safety of information constituting state secrets and organizing a system of measures to protect confidential information, including when they are processed by computer technology and transmitted via communication channels;

* organization of communal and operational, technical, transport, social, welfare and medical services, logistics in accordance with approved standards;

* ensuring labor safety conditions;

* ensuring the reception, accounting and registration of incoming correspondence, including teletype messages, telephone messages, faxes, systematization of incoming correspondence in the context of independent structural divisions of the Inspectorate and timely transmission to executors;

* accounting, registration and sending of outgoing correspondence, including checking the correctness of the necessary details of outgoing documents;

* carrying out personal and statistical records of Inspectorate employees, maintaining personal files and other accounting materials, recording, storing and issuing work books, preparing documents for calculating labor pensions and long-service pensions for Inspectorate employees;

* preparation of documents for submission of inspectorate employees for assignment of class rank. Preparation of award materials for Inspectorate employees nominated for state awards, Certificate of Honor of the Ministry of Taxes and Taxes of Russia and departmental insignia.

To carry out its main functions, the department has the right:

* make proposals to the management of the Inspectorate on any issues within the competence of the Department;

* at the direction of the head of the Inspectorate, within the scope of his activities and competence, represent the Department in the Office;

* conduct correspondence on issues within the competence of the Department;

* prepare draft orders and other documents on issues within the competence of the Department;

* give opinions on draft documents submitted for conclusion by other departments of the Inspectorate;

* request and receive recommendations, proposals and conclusions from the departments of the Inspectorate on issues within the competence of the Department.

Thus, in the general support department, the management of personnel and state civil servants in the Federal Tax Service of Russia for the Republic of Tyva is carried out by the head of the general support department and the chief specialist-expert of the general support department. Directly the functions of personnel management according to the job regulations are performed by a specialist expert of the general support department. It is in the job regulations of the specialist expert of the general support department that the functions of personnel management are indicated, which is formed on the basis of the approximate job regulations of positions in the federal state civil service, approved by the head of the Federal Tax Service of Russia for the Republic of Tyva.

The job description of the chief specialist-expert of the general support department is the main document for the implementation of its activities. The job regulations contain general requirements for filling the position of chief specialist-expert of the general support department and specific functions for carrying out personnel work in relation to state civil servants.

Article 44 of Federal Law No. 79-FZ establishes that the content of the personnel work of a state body includes, accordingly, the content of the work of the chief specialist-expert of the general support department of the Federal Tax Service of Russia for the Republic of Tyva:

* formation of personnel to fill civil service positions;

* preparation of proposals for the implementation of the provisions of federal legislation on the civil service and submission of these proposals to the employer’s representative;

* organizing the preparation of draft acts of a state body related to entry into the civil service, passage, conclusion of a service contract, appointment to a civil service position, etc.;

* maintaining work records of civil servants;

* maintaining personal files of civil servants;

* maintaining a register of civil servants in a government agency;

* registration and issuance of service certificates for civil servants;

* ensuring the activities of the commission to resolve conflicts of interest;

* organizing and ensuring the holding of competitions for filling vacant civil service positions and including civil servants in the personnel reserve;

* organizing and ensuring certification of civil servants;

* organization and provision of qualification examinations for civil servants;

* organizing the conclusion of contracts with citizens for the duration of their studies at an educational institution of vocational education with subsequent passage of civil service;

* organization of professional retraining, advanced training and internship for civil servants;

* formation of a personnel reserve, organization of work with the personnel reserve and its effective use;

* ensuring career growth of civil servants;

* organizing verification of the authenticity of personal data and other information presented by a citizen when entering the civil service, as well as obtaining access in the established form to information constituting a state secret;

* organization of internal inspections;

* organizing verification of information on income, property and property-related obligations, as well as compliance by civil servants with restrictions established by law;

* consulting civil servants on legal and other issues of the civil service.

To some extent, how effective the work on personnel management in the state civil service is today can be judged from the data of sociological surveys of respondents - employees of the state civil service. During the survey, the largest part of 73.3% of respondents-employees of the Federal Tax Service of Russia in the Republic of Tyva believes that the effectiveness of personnel policy depends on ensuring the professional selection of civil service personnel. The main negative side of personnel policy to the greatest extent is, according to 40% of respondents-employees of the Federal Tax Service of Russia in the Republic of Tyva, the placement of personnel on a “command basis”. Compensation for transportation costs (travel to vacation) is fully realized only for 60% of employee respondents, and for 40% of employee respondents only partially. Basically, everyone associates this state of affairs with the ongoing economic crisis in the country and official letters from the Office of the Federal Tax Service of the Russian Federation on optimizing expenses for the current financial year. When asked whether employee respondents were satisfied with the level of organizational culture and the current working environment in the organization, 46.7% answered partially satisfied. Most likely the reason lies in the answer to the question about the negative side of personnel policy.

The conclusions are obvious: heads of inspections of the Federal Tax Service of Russia and heads of personnel management departments should pay closer attention to the issues of openness of ongoing personnel policies and personnel activities, suppression of facts of subjectivism and personnel arbitrariness, increasing the level of legal and social protection of personnel, increasing their professional level and ensuring official growth, promotion not in words, but in deeds of a career.

Personnel and resource support for tax control are its most important components. These issues in the specialized literature were fragmentarily considered in the works of various scientists and specialists; most of such research was carried out by the Federal Tax Service itself and its subordinate organizations.239 Among the dissertation studies that have appeared recently on this topic, I would especially like to note the previously named dissertation work “Organizational - economic basis for the formation of personnel of territorial tax authorities.” However, the degree of scientific research on this issue cannot be considered sufficient, which, in our opinion, is due to the inaccessibility and insufficient information for a wide range of specialists.

The Department of Personnel Policy of the Ministry of Taxes of the Russian Federation began to deal with the issues of creating a unified personnel management system in tax authorities in 2002, when it was decided that the problem of personnel management in tax authorities should be raised to the level of scientific research. By the decision of the Scientific and Methodological Council of the Ministry of Taxes of the Russian Federation, the topic “Development of the concept of personnel management of the Ministry of Taxes of the Russian Federation” was included in the Research Plan of the Ministry for 2002-2003. As a result of winning the competition, the State Research Institute became the general contractor for the implementation of a complex of research and scientific-methodological works for the Ministry of Taxes and Taxes of the Russian Federation.

development of the tax system. Some of the activities on personnel management were also carried out as part of the modernization of tax authorities and the Federal Target Program “Reforming the Civil Service of the Russian Federation (2003-2005).”240

The next stage of the personnel policy of tax authorities will take place in the context of the implementation of the main directions of the Concept of Administrative Reform. According to the Action Plan of the Federal Tax Service of Russia for the implementation of the Concept of Administrative Reform in 2006-2008, approved by Order of the Federal Tax Service of Russia dated September 19, 2006 No. SAE-3-01/610.241, the following activities are planned in the main areas of administrative reform: 1)

results-based management:

development of reports from the Federal Tax Service of Russia on the results and main activities of the Federal Tax Service; development of criteria for assessing the effectiveness of the work of tax officials and the quality of their duties to monitor compliance with tax legislation; development and implementation of mechanisms for material incentives for tax authorities, depending on the compliance of their work with performance assessment criteria;

2)

optimization of the functions of executive authorities and anti-corruption: implementation of measures provided for in the section “Improving security measures and combating corruption in tax authorities” of the Action Plan of the Federal Tax Service of Russia for the implementation in 2006 of the tasks set in the Address of the President of Russia to the Federal Assembly of the Russian Federation and the Budget Address “ On budget policy in 2007”, approved by Order of the Federal Tax Service of Russia dated June 26, 2006 No. SAE-3-01/383; 3)

ensuring administrative reform:

qualifications of employees, taking into account the introduction of new functions into official activities that help effectively solve public problems, as well as the process of modernization and improvement of the performance of necessary government functions; introduction of a rotation mechanism for civil servants; organizing work to form a personnel reserve to fill positions in the state civil service in the central office and territorial bodies of the Federal Tax Service of Russia; publication of an order on the Official Regulations of the Federal Tax Service of Russia; optimization of the process of approving job regulations and signing service contracts; implementation of the provisions of Federal Law No. 79-FZ “On State Civil Service in the Russian Federation”; training and retraining of heads of territorial bodies, their deputies and employees who are in reserve for promotion to leadership positions in territorial bodies; professional training of civil servants on the areas of activity of the Federal Tax Service of Russia; organization of lecture training by structural units of the central office of the Federal Tax Service of Russia for employees of territorial bodies as part of advanced training.

A necessary condition for the successful implementation of administrative reforms in the field of tax control is the interest of civil servants in it, who are called upon to ensure their implementation.

The work of employees of the departments of accounting and registration of taxpayers, desk and field audits, and other divisions of tax inspectorates in the new conditions implies that they must know about the transformations being carried out in the country, including administrative reform. Awareness and awareness of the progress of administrative reform are the most important prerequisites for its success. If only 76% of civil servants are informed about the goals and meaning of the civil service reform, then, according to experts, they are even less aware of specific reforms and projects being developed. This indicates insufficient work on the presentation of materials provided for by the administrative

reforms, in information documents, publications, seminars and round tables. Thus, only 13.8% of employees of executive authorities believe that the reform will improve their working conditions for most indicators, 39% - for certain indicators. Only 27.1% of civil servants believe that administrative reform will improve people’s living conditions.242

The effectiveness of the control activities of tax authorities is largely determined by the level of professional competence and literacy of tax workers. During the period from 1998 to 2005, the qualitative composition of tax authorities changed significantly. For example, the number of tax employees in Moscow with higher specialized education increased from 46.1% to 67.1%, with higher non-core education decreased from 17.1% to 3%, with secondary specialized education also decreased from 6.9% to 1 ,4%. In Russia, the share of tax authority personnel with less than 5 years of work experience is on average less than 30%, with more than 10 years of work experience - 19.2%

respectively. Of the 1,642 employees of the Office of the Federal Tax Service of Russia in the Tyumen Region, the majority have less than 5 years of experience in financial and tax authorities (226 people have work experience of 15 years or more), 1,242 have a higher specialized (according to qualification requirements) education, 65 people have two and higher education, 1289 specialists were awarded class rank. The number of correspondence students in universities and secondary vocational institutions is insignificant (more than 200 people).

Against the background of an increase in the total number of employees of tax authorities, a significant number of vacancies still remains; the number of dismissed employees in relation to the actual number tends to increase. In general, in Russia, understaffing is about 8%; in the Tyumen region, with a maximum staff strength of 1895 units, 253 positions are not staffed, the number of retired employees is twice as high as the number of newly hired employees.

the work of specialists. In Russia, the number of tax authorities personnel aged from 30 to 50 years is about 58%. Basically, the working employees are women (in the Tyumen region - 85%), including heads of structural divisions and specialists over 55 years of age. More than half of the employees of the Federal Tax Service of Russia in the Tyumen region are under 30 years old; for Russia this figure is 25.6%, for Moscow - 50.7%.

The shortage of qualified personnel is felt in all structural divisions of tax authorities, but the need for departments conducting desk and field tax audits is most urgent. In the structural units of the control block, there are fewer and fewer qualified specialists; on average, for every one knowledgeable specialist there are three inexperienced ones. The professional activities of the personnel of these departments require a wide range of knowledge in the field of taxation, accounting, law, and analytical skills. The specialists of the newly created tax audit departments should also have a high professional level.

Tax authorities, in our opinion, today must develop an individual approach to the formation of personnel in control departments, improving the qualifications of their employees, minimizing turnover, developing specialists within their own walls, and remuneration. Thus, when selecting potential employees for field and desk inspection departments with an age limit, more stringent incoming testing should be carried out not only on professional qualities, but also on personal ones. Periodic monitoring of knowledge of tax legislation and departmental regulations for the work of these departments is the most important factor in increasing the efficiency of their work. The opportunity for professional and job growth should become one of the main incentives that retain young specialists in the tax authorities, as well as “team work”, when a new employee immediately feels that he can be useful, and his contribution is significant for the work of the entire tax authority . It is the employees of such departments who must be informed, first of all, about changes in legislation, apply the practice of mentoring, have the appropriate material and technical equipment of their workplaces, the opportunity to get acquainted with research work in this area, advanced foreign experience, and various trainings must be carried out with them. In conditions of limited material opportunities, more attention should be paid to the development of non-material motivation for work, which is given great importance in developed countries.

The analytical component should become a priority in the activities of control departments. In this regard, foreign experience in creating divisions within the structure of tax authorities responsible for risk analysis (analysis of probable tax offenses) is of particular interest. Identification of a proven tax risk (the most likely tax offense) in relation to any group of taxpayers leads to an immediate response from the tax authorities in the form of control measures in relation to this group of taxpayers, recording links to established risks for this industry (group of taxpayers) in the database .

As part of the implementation of the Concept of Administrative Reform, the question is raised of developing criteria for assessing the activities of tax authorities. In our country, unlike foreign countries, such work has only just begun. A number of studies on this issue are already available.243

Unlike a number of other federal executive bodies, the tax department was modernized within the framework of the Federal Target Program “Development of Tax Authorities (2002-2004).” An integral part of the Program implementation is the “Modernization of the Tax Service-2” Project, !> financed through a loan from the International Bank for Reconstruction and

development continues to this day. The state, realizing the importance of the activities of tax authorities, gradually increases their funding every year. Thus, according to the Order of the Federal Tax Service of Russia dated May 11, 2006 No. MM-3-11/277@ “On the results of the work of the Federal Tax Service of Russia for 2005 and the main tasks for 2006,”1 the costs of financing the activities of the Federal Tax Service of Russia in 2005 were increased by 26% and amounted to 46 billion. rubles, including 5 billion. rubles, aimed, among other things, at the development of information technologies.

The profitability of tax and customs administration, according to experts, is measured by the ratio of budgetary allocations allocated in the federal budget to finance the Federal Tax Service and the Federal Customs Service to the amount of collected taxes and fees administered by them. The efficiency of tax and customs administration in 2004 amounted to 0.82%, i.e. For every ruble they collect, the state spends 82 kopecks. Abroad, this figure varies from 0.5% in the USA to 1.7% in Germany.244

Undoubtedly, the experience of the United States is of interest, where budgetary funding for the tax department is allocated taking into account the amount of additional taxes assessed based on the results of control activities. In 2004, the budget received an additional 48 billion US dollars, funding amounted to 10 billion US dollars. For the US tax authorities, in general, activities for the year are assessed according to the following 5 positions: implementation of the plan for the number of audits; fulfillment of the plan for the amount of additional taxes, penalties and fines (not lower than the figures for the previous year); improving the level of provision of services to taxpayers; employee satisfaction (based on testing and survey results); level of teamwork (based on survey results).

The specificity and importance of the activities of the Russian tax department) implies increased attention from the state, without proper

material, technical and personnel support, the implementation of the functions assigned to the Federal Tax Service of Russia will be impossible.

Tax control research and training system

The research and training base of tax control has not yet become the subject of close attention of specialists, but we believe that the time has come to study them, summarize the results achieved, and analyze the available scientific literature.

Tax control is the most important area of ​​scientific, practical and methodological research, which is part of the general theory and practice of tax administration. It is also based on fundamental knowledge of political, economic, legal and other sciences, enriched by modern domestic and world practice. Being an integral part of tax administration, tax control is considered as its most important and necessary component. The institute of tax control traditionally refers to the general part of tax law.

Tax control as an area of ​​scientific research appeared in our country relatively recently - in the early 1990s. In recent years, interest in analyzing the essence of tax control, its forms, methods, goals, legal regulation, role in the tax administration system, etc. has rapidly grown. New information technologies required rethinking and the creation of a fundamentally new model. In the context of the ongoing administrative reforms, it is again necessary to adjust the content, forms and methods of tax control, and its reorientation to global standards.

Tax control in the specialized literature is traditionally considered within the framework of financial and tax law. An in-depth study of many of the most important problems of its theory and practice has been carried out in a number of works, both by individual scientists and creative teams. Among the latter is the group of N.I. Khimicheva (Saratov Academy of Law), group of companies “Taxes and Financial Law”, led by A.V. Bryzgalin

(Ekaterinburg), the team of the Moscow State Law Academy, headed by O.N. Gorbunova, scientists from Voronezh State University under the leadership of M.V. Karaseva, creative team headed by S.G. Pepelyaev.

The very first works on tax law, including tax control, appeared before the adoption of the first part of the Tax Code of the Russian Federation. These include: Porollo E.V. “Tax control: principles and methods of implementation” (1996), textbook “Taxes and Tax Law” edited by A.V. Bryzgalina (Chapter 13 “Tax control and protection from unlawful actions of tax authorities,” pp. 423-432; 1997), Gureev V.I. "Russian tax law" (1997). In 1998, O.S. Gorlova defended her dissertation for the academic degree of Candidate of Economic Sciences. “Control of tax authorities over payments to the budget of legal entities.”

The bulk of the research devoted to the study of tax control was published in 2001-2004: 1)

monographs: Nogina O.A. “Tax control: theoretical issues” (2002), Bakaev G.E. “Tax control” (2003);

2)

works of a team of authors: “Tax control: tax audits and proceedings on facts of tax offenses”, edited by Professor Yu.F. Kvashi (2001); Kucherov I.I., Sudakov O.Yu., Oreshkin I.A. “Tax control and responsibility for violations of legislation on taxes and fees” (2001); Bezrukov G.G., Kazak A.Yu., Privalova S.G. “Tax control in the context of economic reform” (2003);

and the practice of legal regulation, current problems and directions of reform” (2003), Suvorov M.A. “Administrative and procedural regulation of tax audits” (2003), Bachurin D.G. “Legal problems of tax control in the Russian Federation” (2004),

Druzhinin V.N. “Improving the legal regulation of tax

control in the Russian Federation" (2004).

A number of dissertation studies touch upon certain theoretical aspects of tax control: Goncharov A.V. “Administrative liability for offenses in the field of taxation” (2000), Isaev V.P. “Administrative and legal issues of the organization and activities of the tax authorities of the Russian Federation” (2000), Novikov A.V. “Pre-trial proceedings on facts of tax and administrative tax offenses” (Moscow, 2002), Apenyshev M.E. “Administrative and procedural activities in the field of taxation” (2003), Golovin A.Yu. “Tax control as a tool for preventing tax offenses” (2005).

Attempts to study the essence of tax control have also been made in the dissertations of economists, for example: Paizulaev I.R. “Tax control over legal entities in a market economy” (2000), Chumak I.K. “Main directions for improving tax control in order to prevent non-payments to the budget” (2001), Chukhnina G.Ya. “Mechanism and subjects of tax control in the Russian Federation” (2001), Berseneva L.P. “Control over the completeness and timeliness of payment of taxes and fees” (2002), Kornienko I.M. “Tax regulation and control in modern Russia” (2002).

Issues of tax control are partially addressed in doctoral dissertations, for example: Vinnitsky D.V. “Main problems of the theory of Russian tax law” (2003), Petrova G.V. “Tax relations: theory and practice of legal regulation” (2003). Conclusions drawn in the dissertation of Gracheva E.Yu. "Problems of legal regulation

state financial control" (2000) are also applicable to tax control.

There are a number of works devoted exclusively to tax audits, for example: Krasnitsky V.A. “Organization and methodology for conducting tax audits” (edited by L.P. Pavlova, 2005), Spirina L.V., Timoshenko V.A. “Tax audits” (2006).

A broad overview of modern phenomena in the field of tax administration and tax control with a detailed description of individual means and instruments in foreign countries is presented in the textbook “Tax Policy and Tax Administration” (Aronov A.V., Kashin V.A., 2006).

A comprehensive analysis of the capabilities of the latest information technologies in the field of tax control was undertaken in the monograph by Mishustin M.V. “Information and technological foundations of state tax administration in Russia” (2005).

The specifics of professional training and advanced training of employees of departments of the control block of tax authorities, foreign experience of personnel management in tax authorities are analyzed in the dissertation research “Organizational and economic foundations for the formation of personnel of territorial tax authorities” (Chubataya O.I., 2006).

In textbooks and teaching aids on financial law, tax control is studied in the section “Financial control”. Among the works published recently, we can highlight: “Financial Law of Russia” and “Tax Law of Russia” by Yu.A. Krokhina, as well as the textbook “Financial Law”, published by a team of authors under the leadership of M.V. Karaseva. Today, topical issues of tax control are actively discussed on t) pages of scientific periodicals such as: “Your Tax Lawyer”, “Russian Tax Courier”, “Tax Policy and Practice”,

“Tax Bulletin”, “Tax Disputes: Theory and Practice”, “Financial Control”, “Finance”, at conferences and seminars.

Research developments, including in the field of tax control, are carried out by the Federal State Unitary Enterprise “State Research Institute for the Development of the Tax System” and the State Educational Institution “Educational and Methodological Center” subordinate to the Federal Tax Service of Russia. Tax control is within the scope of scientific interests of departments involved in training students in the specialty “Taxes and Taxation”. For example, at the All-Russian State Tax Academy of the Ministry of Finance of the Russian Federation there are a number of scientific student societies: “Young Tax Officer”, “Accountant”, Economic Club; there is a Dissertation Council for specialties 12.00.03 and 12.00.14 (since May 2005, 58 successful defenses have been completed, including 5 doctoral defences).

Thus, we can conclude that a lot of scientific research, both by scientists and practitioners, has been devoted to tax control, which undoubtedly enriches the science of tax law. However, many issues of the theory of tax control have not yet found their final solution, in addition, the currently ongoing administrative reform has revealed the need for the emergence of modern fundamental scientific works devoted to rethinking the theoretical and methodological foundations of tax control in the context of administrative reforms, etc.

In recent years, interest in the achievements of the science of tax law has been growing rapidly, since the training of civil servants for tax authorities has become an urgent requirement of the time.

The state educational standard for higher professional education in the specialty “Taxes and Taxation” was approved in 1999. Since the 1999-2000 academic year, universities in Omsk, Nizhny Novgorod, and Kazan began training students in a new specialty. Since 2001, Tyumen began to train such specialists

State University. By 2003, 52 Russian universities began to provide such training. Specialized educational institutions for training, advanced training and retraining of personnel are: All-Russian State Tax Academy of the Ministry of Finance of Russia, Federal State Unitary Enterprise "State Research Institute for the Development of the Tax System" and the State Educational Institution "Educational and Methodological Center". Thus, the All-Russian State Tax Academy was created on the basis of Decree of the Government of Russia No. 1388 of November 23, 1996. The VSTA is entrusted with the functions of educational, educational-methodological, scientific and information-analytical support for tax authorities, as well as for managing the system of training, professional retraining and advanced training of tax employees. The educational process covers all stages of a specialist’s professional development; there is a Center for Distance Learning, postgraduate and doctoral studies.

The specific nature of the activities of tax authorities entails the need for constant retraining and advanced training of tax inspectorate employees. The opening of personnel training centers in the system of tax authorities, as well as the introduction of new information and educational technologies in the educational process, makes it possible to quickly attract managers and specialists from all structural divisions of the Federal Tax Service of Russia to specialized training and significantly reduce the cost of travel expenses.

The most important tasks for training and retraining of personnel are: increasing the number of budget places in universities and colleges to the actual need of tax authorities for personnel; reduction in staff turnover; creation of a system of regular training of employees; further development of a three-level system of retraining and advanced training of system employees: junior personnel to be trained in training centers at local universities, management personnel - in centers at the interregional and federal levels.

The system of training and retraining of personnel for tax authorities has achieved certain results, but it would be premature to say that in Russia the fundamental principles of creating a theoretical basis and institutional structure for training and retraining of personnel of tax authorities have been finally resolved. For the functioning of a comprehensive multi-level system of training, professional retraining and advanced training of personnel, ensuring continuity, mobility and consistency in the training of tax authorities of various categories on the territory of the Russian Federation, significant financial investments are required.

G. V. MOROZOVA O. V. DERINA

DEVELOPMENT OF HUMAN RESOURCE POTENTIAL OF TAX AUTHORITIES AS A CONDITION FOR INCREASING THEIR EFFECTIVENESS

Key words: personnel potential, human resources, personnel, tax service, personnel work, vocational education, advanced training, motivation

Abstract. Introduction: currently, human capital is the most significant economic resource of society, and investments in it are an important condition for competitiveness for any organization. The transformation of the tax service into a service-oriented structure creates a number of problems associated with the need to improve management methods, preserve and improve the quality of human capital of tax authorities, the main component of which is personnel

MOROZOVA Galina Vladimirovna, Associate Professor of the Department of Finance and Credit of the National Research Mordovian State University, Candidate of Economic Sciences.

DERINA Olga Viktorovna, Associate Professor of the Department of Finance and Credit of the National Research Mordovian State University, Candidate of Economic Sciences.

© Morozova G. V., Derina O. V., 2016

potential. Human resources management, which includes a set of measures to form a personnel reserve, professional training and advanced training of employees, affects the efficiency of the tax service and the implementation of tax policy.

Materials and methods: scientific publications, reports and orders of the Federal Tax Service of Russia, reporting data of the Office of the Federal Tax Service of Russia for the Republic of Mordovia were used as materials. The principles of a systematic approach were applied, which made it possible to identify existing problems and features of the development of human resources potential of tax authorities. In addition, such general scientific methods and techniques as scientific abstraction and statistical methods of analysis were used.

Results of the study: analysis of personnel work in the Office of the Federal Tax Service of Russia for the Republic of Mordovia revealed the following features and problems: the programs of additional professional education offered by educational institutions are not sufficiently focused on practical needs; current personnel technologies (selection, formation and training of the personnel reserve) are used very limitedly; conducting a qualification exam is of a formal nature, etc. A serious problem is the lack of internal motivation of employees as one of the foundations for developing the professionalism of tax service personnel.

Discussion and conclusions: in order to develop the motivation of tax service personnel, it is advisable to carry out a number of activities, such as: increasing the professional level and qualifications of employees based on the further development of the system of continuous professional education; assignment of the appropriate qualification category based on the results of certification; appointment of employees to positions taking into account their merits in professional activities; development of a system of material and moral incentives for employees of tax authorities, etc. Development of the personnel potential of tax authorities will help improve the efficiency of their work.

In the context of the formation of an innovative economy, human capital is considered as the most valuable and significant economic resource of society, an important source of competitive advantage, and investments in it are considered as a decisive factor of competitiveness for the organization of any type of activity1. Increased attention to the human factor in the development of an organization has become almost an axiom of the theory and practice of modern management. Systems and methods for managing human resources and costs for attracting and developing competitive personnel in global practice are becoming more diverse and constantly being improved.

It is impossible to overestimate the importance of human capital for organizations operating in the tax field. In the context of the transformation of the Federal Tax Service into a service-oriented structure, a complex of problems is accumulating related to the need to improve its organizational structure, management methods and interaction with the external environment, as well as to preserve, strengthen and improve the quality of human capital of tax authorities, which is the main factor of economic growth and competitiveness . The fundamental component of the latter is human resources, the quality of which determines the implementation of tax administration and the implementation of tax policy.

The Office of the Federal Tax Service of Russia for the Republic of Mordovia (UFTS of Russia for the Republic of Moldova) is a territorial body of the federal executive body authorized for control and supervision in the field of taxes and fees, namely the territorial body of the Federal Tax Service of Russia. It should be noted that the level and success of personnel management is evidenced by the final economic indicators, as well as the stability of the entire structure. However, there are also specific indicators: efficiency (effectiveness) of the activities of structural divisions of tax authorities and individual employees; staff satisfaction with their work; staff turnover; compliance with labor discipline; the presence (absence) of conflicts at all levels of relations; socio-psychological climate; features of organizational culture.

An important indicator of personnel movement in tax authorities, characterizing the effectiveness of labor resources management, is staff turnover (Table 1).

In 2014, the overall staff turnover for the Federal Tax Service of Russia in the Republic of Moldova was 5.8%. The staff turnover rate reached its highest value in 2013, amounting to 10.0%. This period accounted for a significant volume of reductions associated with optimizing the number of employees of tax authorities, as well as the largest number of those who resigned of their own free will.

Table 1

Dynamics of indicators of movement of personnel of tax authorities of the Republic of Mordovia2

Year Average headcount, people. Dropped out, people Fluidity, %

at your own request, another reason for job reduction

2010 977 42 2 11 4,8

2011 930 29 10 44 4,2

2012 854 31 2 75 3,9

2013 775 69 9 28 10,0

2014 798 39 7 0 5,8

A fundamental requirement in the activities of civil servants of tax authorities is the presence of higher education.

According to the Federal Tax Service of Russia for the Republic of Moldova, at the beginning of 2010 the share of federal civil servants with higher education was 93.3%, at the beginning of 2011 - 95.0%, at the beginning of 2012 - 96.0%, at the beginning of 2013 - 96.2%, at the beginning of 2013 - 96.5%. At the same time, 65.0% of civil servants are specialists in the field of economics and management. The number of tax authorities with higher education increases every year. In 2014, the share of employees with higher education was 96.5%. This is primarily due to the ongoing processes of modernization of tax authorities.

Solving the problems facing the tax service is impossible without systematic training of employees. The Federal Tax Service regularly carries out work to organize additional professional education for federal civil servants of the Federal Tax Service of Russia. In accordance with the Order of the Federal Tax Service of Russia “On approval of the lists of organizations under the jurisdiction of the Federal Tax Service of Russia” dated December 30, 2013 No. ND-7-5/661@ federal state educational institutions of additional professional education North-Western Institute for Advanced Studies of the Federal Tax Service ( St. Petersburg) and the Volga Institute for Advanced Studies of the Federal Tax Service (Nizhny Novgorod) are under the jurisdiction of the Federal Tax Service3.

Every year, the Federal Tax Service of Russia, together with institutes, determines the main priority areas for additional

professional education of civil servants of tax authorities, taking into account the intensive processes of modernization of the tax system, the introduction of modern information technologies in the context of dynamically changing tax legislation4. Such joint work helps to increase the level of professional competencies of civil servants, which allows them to more effectively solve the tasks assigned to the Federal Tax Service of Russia.

Currently, a unified educational space of the Federal Tax Service of Russia is being formed on the basis of the software being developed “Automated personnel testing system and educational portal of the Federal Tax Service of Russia”. The use of new software will make it possible to organize additional professional education and reflect information related to the professional development of civil servants. The need for professional growth and increasing the professional competence of tax authorities is determined by the tasks that are set for them in modern socio-economic conditions. Once acquired professional education can no longer guarantee an employee high efficiency and quality of work throughout his entire career. A tax specialist must have a complex of knowledge, skills and abilities in several related specialties: accounting, taxation, jurisprudence, psychology, modern information technology5. In this regard, it is important to manage the process of professional development of personnel throughout their entire career.

Table data 2 show that the Federal Tax Service of Russia for the Republic of Moldova successfully uses personnel development programs. Accordingly, the number of employees who have completed training tends to increase. According to the data in Table. 2, in the analyzed period there was an increase in the number of tax authorities who improved their qualifications both in training centers and under government orders. However, the growth rate of the number of workers who have completed various advanced training programs decreases annually: 2012 - 164.8%, 2013 - 120.5%, 2014 - 119.2%.

table 2

Information on advanced training of personnel of the tax authorities of the Republic of Mordovia from 2010 to 2014.

Year Advanced training Training of tax authority personnel to work with information technology Deviation +/-, % compared to the previous year

Advanced training in tax authorities personnel training centers Advanced training under the State order (state contract)

2010 full-time remotely full-time remotely full-time remotely

Total: 280 Total: 18

2011 full-time remotely full-time remotely full-time remotely -55.3

Total: 154 Total: 11

2012 full-time remotely full-time remotely full-time remotely 164.8

Total: 173 Total: 25 Total: 43

2013 full-time remotely full-time remotely full-time remotely 120.5

38 197 10 23 11 49

Total: 235 Total: 33 Total: 60

Total: 3 28

2014 full-time remotely full-time remotely full-time remotely 119.2

19 196 1 58 9 108

Total: 215 Total: 59 Total: 117

Advanced training and retraining programs for federal civil servants have a narrow professional focus, which is a positive side of their training. However, as practice shows, the current procedure for organizing professional training and advanced training of tax authorities’ personnel does not sufficiently contribute to achieving the goals of the organization through the professional self-realization of employees.

Currently, there are problems associated with employee training. These include: insufficient focus of additional professional education programs offered by educational institutions on practical needs; lack of developed mechanisms for monitoring the quality of work of educational institutions implementing programs of additional professional education; lack of motivation to undergo additional professional education, since its results do not affect career growth or financial situation; slow introduction of distance learning technologies into the practice of professional training of civil servants.

The professionalism of employees as a system of labor and personal functions develops in the form of successive stages: entry into a labor organization, mastering a profession, achieving professional excellence, leaving a profession or organization6.

Each of these periods can have many options for the development of events. For example, at the beginning of his career, an employee is motivated to achieve certain goals in the organization personally and (or) professionally. He comes to the organization with a certain level of knowledge, skills and abilities. During approximately the first 3-5 years of work, employees are aimed at improving their professional level, are interested in gaining recognition in the team, increasing their social status and further developing professional and personal qualities. Thus, we can talk about their positive development - approaching the image of an ideal employee, a true professional in the tax field.

In the structure of tax authorities, in order to move to another level of professional career development, an assessment of the acquired and acquired knowledge is necessary. This assessment is carried out by certifying the employee and making a decision on his suitability for the position held. The main task solved through certification

employees is to create a reserve for career advancement. Work with the personnel reserve includes: planning of proposed changes in the leadership of the Federal Tax Service; preliminary recruitment of candidates for the reserve (based on certification results); obtaining information about the business, professional and personal qualities of candidates; formation of the personnel reserve roster.

An analysis of personnel work in the Federal Tax Service of Russia for the Republic of Moldova made it possible to identify some of its features. Firstly, at present, the personnel development program is not being implemented effectively enough; there is no well-thought-out motivation system, or a well-functioning scheme for searching and evaluating employees. Secondly, the opportunities for training and retraining of personnel are not fully used, since the current practice of education, retraining and advanced training of personnel cannot provide tax authorities with highly qualified personnel in the volume required for them and within the given time frame. Thirdly, existing personnel technologies (selection, formation and training of the personnel reserve) are used very limitedly. Fourthly, the procedure for conducting the qualification exam must change, since, as a rule, it is formal in nature.

Thus, our study showed that personnel work is carried out on a regular basis, but practical actions and activities are scattered and often not coordinated with each other, which prevents the formation of a holistic system of personnel work.

In the organization of work with personnel at the present stage of development, a new period is beginning, characterized by increased attention to the personality of employees, their motivation and the search for new incentives. In conditions of limited direct material incentives for the manager, a special role is given to the development of internal motivation, when professional activity itself is a way of self-expression and self-realization of a person. At the same time, it is necessary to use modern management methods and tools to identify and use all the potential capabilities of employees in their professional activities.

In our opinion, it would be advisable to carry out a number of activities to develop the motivation of tax service personnel

services: increasing the professional level and qualifications of tax authorities based on the further development of the system of continuous professional education; self-education (on a voluntary or compulsory basis); carrying out certification by a commission or manager and assigning the appropriate qualification category based on the results of certification; appointment of employees to appropriate positions taking into account their merits in professional work, as well as taking into account their business qualities and improvement of professional skills; development of a system of material and moral incentives for tax authorities; ensuring legal protection for tax authorities, providing them with social guarantees.

All available methods and methods of stimulating employees to improve their professionalism are more than once prescribed in various legal acts. It is only necessary to create conditions under which they would be carried out in reality, and not just in reports.

A special role in personnel management is assigned to the personnel service. The Concept of Personnel Policy of the Federal Tax Service, approved by Order of the Federal Tax Service of Russia dated July 11, 2011 No. ММВ-7-4/436@, notes the need to improve the units responsible for carrying out personnel policy in tax authorities by increasing their role in personnel management, changing their structure and defining new functional tasks. It is the personnel departments of tax authorities who face the important task of planning personnel requirements, developing measures for training and professional development of employees, working with the personnel reserve, career development and other areas of personnel work7.

In conclusion, it should be noted that further strengthening and development of the personnel potential of tax authorities will make it possible to assess the socially significant and professionally important qualities of employees, predict the success of their professional activities, and increase the efficiency and effectiveness of the work of the personnel of the Federal Tax Service of Russia, its territorial and structural divisions.

NOTES

1 See: Trotsenko S.A. Features of budget investments in the field of higher professional education // Legal. world. 2011. No. 2. P. 41-45. URL: http://elibrary.ru/item.asp?id=16319614 (date of access: 05/12/2015).

3 See: Order of the Federal Tax Service of Russia “On approval of the lists of organizations under the jurisdiction of the Federal Tax Service of Russia” dated December 30. 2013 No. ND-7-5/661@. URL: https://www.nalog.ru/rn77/about_fts/fts/subordinate/4573620 / (access date: 10/12/2015).

4 See: Final report of the Federal Tax Service of Russia on the results of the analysis of the state and prospects for the development of the education system for 2013. URL: https://www.nalog.ru/html/sites/www.new.nalog.ru/docs/ dopprof /analiz2013.rtf (date of access: 09/18/2015).

5 See: Rogova G.I. Professional competence as the basis for the competitiveness of Russian tax authorities // Novainfo.ru. 2015. No. 34. P. 349-358. URL: http://elibrary.ru/item.asp?id=23477684 (access date: 12/23/2015).

6 See: Her same. Stages and stages of professional development of tax authorities // Innovations in science: collection of articles. Art. students, graduate students, young scientists and teachers. Ufa: Aeterna, 2014. pp. 31-35. URL: http://aeterna-ufa.ru/sbornik/SB-01.pdf (access date: 10/20/2015).

7 See: Order “On approval of the Concept of personnel policy of the Federal Tax Service” dated July 11, 2011 No. ММВ-7-4/436@ // Inform.-legal. portal GARANT (date of access: 06.11.2015).

G. V. MOROZOVA, O. V. DERINA. DEVELOPMENT OF THE TAX AUTHORITIES" HUMAN RESOURCES AS A CONDITION FOR INCREASING THEIR EFFICIENCY

Key words: personnel potential, human resources, personnel, tax service, personnel work, vocational education, professional development, motivation

Abstract. The paper discusses problems and specifics of the tax authorities" human resources work aimed at enhancing professional growth and professional competence of public servants. On the basis of the research conducted, a set of measures is proposed to increase motivation of the tax service personnel.

Synopsis. Introduction: currently, human capital is the most significant economic resource of the society and investing in it is an important condition of competitiveness for any organization. The transformation of the tax service into a service-oriented structure creates a number of problems associated with the need to improve administration, preserve and enhance the quality of human capital of the tax authorities, the main component of which are human resources. Personnel administration includes a range of measures to form the personnel reserve, to train and professionally develop the employees

and it influences the efficiency of the tax service operations as well as the tax policy implementation.

Materials and Methods: the materials used were the scientific publications, reports, and orders of the Federal Tax Service of Russia, the reported data of the Directorate of the Federal Tax Service of Russia in the Republic of Mordovia. The principles of systemic approach were applied allowing to identify the existing problems and peculiarities of the tax authorities" personnel potential development. In addition, such general scientific methods and techniques scientific abstraction and statistical methods of analysis were applied.

Results: the analysis of the personnel work in the Directorate of the Federal Tax Service of Russia in the Republic of Mordovia allowed to identify the following features and problems: the programs of additional vocational education proposed by educational institutions are insufficiently prepared to practical needs; the application of the existing personnel technologies (selection, formation and training of the personnel reserve) is very limited; the qualification examination is a mere formality, etc. The lack of internal motivation of the employees, one of the bases of formation of professionalism of the tax service human resources, is a serious problem.

Discussion and Conclusions: in order to increase the motivation of the tax service personnel, it is appropriate to impose several measures such as: improvement of professional development and training of the employees on the basis of further development of the system of continuous vocational education; assignment of the relevant qualifying category according to the attestation results; assignment of employees to relevant positions based on their achievements in professional activity; development of the system of pecuniary and moral incentives for the tax authorities" employees, etc. Development of the tax authorities" human resources will improve the efficiency of their work.

1 Trotsenko SA. Osobennosti bjudzhetnyh investicij v sfere vysshego professional"nogo obrazovanija. Juridicheskij mir = Legal World. 2011; 2:41-45. Available from: http://elibrary.ru/item.asp?id=16319614 (accessed 05/12/2015). (In Russ.)

2 Zdes" i dalee privedeny dannye Upravlenija FNS Rossii po RM .

3 Prikaz FNS Rossii “Ob utverzhdenii perechnej organizacij, nahodjashhihsja v vedenii FNS Rossii” dated December 30, 2013. No. ND-7-5/661@. Available from: https: //www.nalog.ru/rn77/about_fts/fts/subordinate/4573620/ (accessed 10/12/2015). (In Russ.)

4 Itogovyj otchet Federal"noj nalogovoj sluzhby Rossii o rezul"tatah analiza sostojanija i perspektiv razvitija sistemy obrazovanija za 2013 g. . Available from: https:/ /www.nalog.ru/html/sites/www.new.nalog.ru/docs/dopprof/analiz2013.rtf (accessed 09.18.2015). (In Russ.)

5 Rogova GI. Professional "naja kompetentnost" kak osnova konkurento-sposobnosti rabotnikov nalogovyh organov Rossii. Novainfo.ru. 2015; 34:349-358. Available from: http://elibrary.ru/ item.asp?id=23477684 (accessed 12/23/2015). (In Russ.)

6 Rogova GI. Jetapy i stupeni professional"nogo razvitija rabotnikov nalogovyh organov. Innovacii v nauke = Innovations in science. Ufa: Ajeterna Publ.; 2014. Available from: http://aeterna-ufa.ru/sbornik/ SB-01.pdf (accessed 20.10 .2015).

7 Prikaz "Ob utverzhdenii Koncepcii kadrovoj politiki Federal"noj nalogovoj sluzhby". Informacionno-pravovoj portal GARANT = Legal information portal GARANT.

MOROZOVA Galina Vladimirovna, Candidate of Economic Sciences, Associate Professor at the Department of Finance and Credit, National Research Mordovia State University (Saransk, Russian Federation).

DERINA Olga Viktorovna, Candidate of Economic Sciences, Associate Professor at the Department of Finance and Credit, National Research Mordovia State University (Saransk, Russian Federation).

The accounting documentation group performs the function of personnel records and is a store of personal data obtained during the initial registration and subsequent processing of the necessary information on the composition and movement of personnel.

From the point of view of the sequence of registration and accumulation of accounting data about employees in the accounting documentation, two subgroups can be distinguished:

1) primary accounting documents;

2) derivative (secondary) accounting documents.

Primary accounting documents contain initial information and are filled out on the basis of personal documents provided by employees upon hiring.

They include: personal file, personal personnel record sheet, addition to the personal personnel record sheet.

Private bussiness.

A personal file is a set of documents containing the employee’s personal data and other information related to his work activity.

A personal file is not required as part of personnel documentation.

As a rule, personal affairs are maintained in various government bodies, and in the private business sector - for management personnel, specialists, and materially responsible persons. In the conditions of modern personnel records management, the employer has the right to independently decide on the need to establish personal files. At the same time, regardless of the employer’s choice, all necessary personal data for each employee is reflected in the personal card (unified form No. T-2).

The procedure for working with personal files is not regulated by the legislator, and therefore employers independently decide on the issues of their formation and maintenance.

The exception is the personal files of civil servants.

The management of personal files of federal civil servants is regulated by Decree of the President of the Russian Federation of June 1, 1998 No. 640 “On the procedure for maintaining personal files of persons holding public positions in the Russian Federation in the order of appointment and public positions of the Federal Civil Service.”

The management of personal files of state civil servants of the Russian Federation is regulated by Decree of the President of the Russian Federation of May 30, 2005 No. 609 “On approval of the regulations on the personal data of a state civil servant of the Russian Federation and the management of his personal file.”

A personal file is drawn up after the issuance of an employment order. Initially, documents that formalize the hiring procedure are grouped into a personal file, and subsequently all the main documents that arise during the employee’s working life with a given employer.

Based on the analysis of regulations on personnel records management and, first of all, paragraph 337 of the “List of standard management documents generated in the activities of organizations, indicating their storage periods,” approved by Rosarkhiv on October 6, 2000, we can conclude that the personal file includes the following documentation:

Ø internal inventory of documents available in the personal file;

Ø questionnaire or personal sheet for personnel records;

Ø autobiography or resume;

Ø copies of education documents;

Ø copies of documents confirming the position (in cases provided for by law);

Ø job application;

Ø addition to the personal personnel record sheet;

Ø copies of orders for employment, transfer, dismissal (or extracts from them);

Ø certificates and other documents related to this employee.

According to clause 6.2.10. Order of the Ministry of Culture of the Russian Federation of November 8, 2005 No. 536 “On standard instructions for office work in federal executive bodies” documents in personal files should be arranged in chronological order as they are received.

The internal inventory of documents available in the personal file must contain information about the serial numbers of the documents in the case, their indexes, dates, headings and numbers of sheets of the case on which each document is located. The sheets of the personal file and its internal inventory are numbered separately.

The internal inventory of personal file documents is signed by the compiler, indicating the transcript of the signature, position and date of compilation of the inventory.

The personal personnel record sheet includes biographical information about the employee, his education, previous places of work since the beginning of his career, marital status, and more.

The employee fills out a personal form by hand when applying for a job. When filling it out, the following documents are used:

Ø passport;

Ø work book;

Ø military ID;

Ø document on education (diploma, certificate, certificate, attestation), documents of the Higher Attestation Commission (HAC) on the award of an academic degree and on the conferment of an academic title (diploma and certificate);

Ø documents about existing inventions.

“Questionnaire” is a document similar to the “Personal Personnel Record Sheet”, which is sometimes used when applying for a job. Unlike a personal sheet, the questionnaire is signed not only by the person being hired, but also by a HR specialist.

Sometimes an employee being hired is asked to provide an “Autobiography” or “Resume”.

When creating a personal file, copies of documents confirming socially significant facts are placed in it (education documents - certificate, diploma, certificate, child’s birth certificate, divorce certificate, etc.). It must be remembered that in addition to copies of documents, you must make sure that you have the originals of the relevant documents.

Copies of documents confirming the appointment are placed in the personal files of managers (a copy of the minutes of the meeting of the Board of Directors or the founders of the company, a copy of the minutes of the general meeting of shareholders).

If, when applying for a job, references or letters of recommendation were presented, or the employee drew up an application for employment, then they are also filed in the employee’s personal file.

Employment contracts concluded with an employee may be part of personal file documents or formed into separate files.

The personal file may include documents such as lists of inventions, scientific works, and more.

The addition to the personal personnel record sheet is a secondary document in relation to the personal personnel record sheet; it records only the changes that have occurred in the employee’s work activity and personal life. This document contains: the employee’s full name and sections intended for making changes and additions. As a rule, such a document is compiled in the form of a table.

The first section records information about work, transfers, changes in job title, structural unit, and so on, with reference to the date and number of the order for personnel.

The second section contains data on changes in the employee’s professional and personal life (for example, changes in marital status, place of permanent registration), education, advanced training, knowledge of foreign languages, etc.

Changes and additions to personal data are made on the basis of personnel orders and documents provided by employees (marriage certificate, diploma, etc.). An employee's oral statement is not the basis for making these changes. New documents with amendments and additions are placed in the personal file along with previously filed ones.

In the practice of human resources services of organizations, it is customary to include in the personal file copies of orders (or extracts from them) on transfers to another job, dismissal from position, incentives, imposition and removal of disciplinary sanctions, changes in names, and others. However, all this information is contained in the “Addendum to the personal personnel record sheet.” In this regard, it can be recommended not to include these documents in your personal file.

Certificates of health, place of residence, bypass sheets, and the like may not be included in personal files, since information from them is transferred to the “Addition to the personal sheet for personnel records.” If necessary, they are formed into independent files and stored for three years.

It must be borne in mind that in accordance with Article 65 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), when applying for a job, it is prohibited to require documents from an applicant that are not provided for by law.

All documents related to the personal file are filed in a folder as they are received. The case sheets are numbered during the process of forming the case. When a new document is placed in a personal file, data about it is initially entered into the file inventory, then the sheets of the document are numbered and only after that the document is filed.

The cover of a personal file, as well as the covers of permanent storage files, is drawn up and executed in the form established by GOST 17914-72 “Covers of files for long-term storage. Types, varieties, technical requirements" (introduced by Decree of the USSR State Committee of Standards dated July 17, 1972 No. 1411).

On the cover of the personal file, the following is indicated in full: the name of the organization, the title of the case, the surname, first name, patronymic of the employee in the nominative case, the case index, the serial number of the case (usually a personnel number).

Under this number, the personal file is registered in the “Book (Journal) of Personal Affairs,” which includes the following columns: serial number, surname, first name, patronymic of the employee, date of registration of the case and date of deregistration.

Personal files are stored in a safe, metal cabinets or special rooms to ensure their safety as strictly accountable documents, separate from work books. Responsibility for their storage rests with the persons maintaining personnel documentation.

When working with documents included in personal files, it is necessary to take into account that they relate to the employee’s personal data, protected in accordance with current legislation.

In order to limit unauthorized access to personal data of employees, all operations on registration, formation, maintenance and storage of personal files must be performed by one employee of the HR department, who is personally responsible for the safety of documents in the files and access to the files of other employees. Documents for the formation and management of personal affairs are handed over to him against signature in the transfer journal by the employee responsible for the process of documenting labor relations with the employee.

The employer's order must establish the procedure for issuing, familiarizing with the personal files of employees and the circle of persons allowed to use personal files; this can also be done in the Regulations on Personal Data of Employees. If a document is removed from a personal file, an entry is made in the file inventory indicating the basis for such an action (order, permission from the manager) and the new location of the document. According to clause 3.2.3. Order of the Main Archival Directorate of the USSR dated May 25, 1988 No. 33 “State system of documentation support for management. Basic provisions. General requirements for documents and documentation support services,” a copy is made of the document to be seized and filed in place of the seized document. The mark in the inventory and the copy are certified by the signature of the HR department employee.

Personal things are not issued into the hands of the employees who employ them. The employee has the right to get acquainted only with his personal file in the personnel department premises. The fact of familiarization with the personal file is also recorded in the file inventory.

When working with a personal file issued for temporary use, it is prohibited to make any corrections in previously made entries, make new entries in it, remove existing documents from the personal file or place new ones in it, and disclose confidential information contained in it. Changes to personal files are made only by persons responsible for their management.

When returning the case, the safety of the documents is carefully checked, the absence of damage, inclusion of other documents in the case or substitution of documents.

Only working employees' personal files are stored in the personnel department premises. Personal files can be arranged in numerical order or alphabetically by employee last name.

After the employee is dismissed, his personal file is removed from the folder and prepared for transfer to archival storage. Personal files of dismissed employees in accordance with the “List of standard management documents generated in the activities of organizations, indicating storage periods,” approved by the Federal Archive on October 6, 2000, are stored for 75 years. Personal files of managers are kept permanently. For storage, lockable metal safes and cabinets are used to ensure complete safety of documents.

Employee's personal card.

A personal card (form No. T-2) is filled out for workers of all categories, including temporary and seasonal workers, main and part-time workers. A personal card is the main document for personnel records.

It is maintained throughout the entire period of the employee’s employment with a given employer, starting from hiring, and is closed only upon dismissal. Personal records are not kept for employees hired under civil contracts.

Personal card No. T-2 belongs to the group of mandatory personnel documents. The form of the personal card is unified and relates to the system of primary accounting documentation for the accounting of labor and its payment, approved by Resolution of the State Statistics Committee of the Russian Federation of January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment.”

In connection with the specifics of certain areas of labor activity, Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment” approved two more accounting forms: No. T-2GS (MS) and No. T -4.

The personal card of a state (municipal) employee (form No. T-2GS (MS)) is used to record persons holding state (municipal) civil service positions. It is carried out instead of form No. T-2 and has similar content.

The registration card of a scientific, scientific and pedagogical worker (form No. T-4) is filled out in parallel with form No. T-2 in scientific, research, scientific and production organizations, educational and other institutions and organizations operating in the field of education, science and technologies for accounting of scientific workers. Filled out on the basis of relevant documents (doctorate and candidate of science diplomas, certificates of associate professor and professor, etc.), as well as information provided by the employee.

The importance of a personal card lies in the fact that if a work record book is lost, it is the only document that directly confirms the employee’s work experience.

You should not confuse your personal card No. T-2 with documents such as, for example, a personal personnel record sheet or a questionnaire, which are part of your personal file. These documents are filled out by the employee himself, are drawn up in any form and may be missing if the employer does not have an approved procedure for registering personal files.

The personal card is filled out only by a HR specialist for all persons hired on the basis of an order (instruction) on employment (form No. T-1 or No. T-1a). Personal cards are stored in a safe, forming a separate file cabinet alphabetically by employee surname.

When filling out a personal card, information from the following documents presented by the employee when applying for a job is used (in accordance with Article 65 of the Labor Code of the Russian Federation):

Passports;

Education document about qualifications or the presence of special knowledge - when applying for a job that requires special knowledge or special training;

Work book (for part-time workers - copies of the work book);

Insurance certificate of state pension insurance;

Certificates of registration with the tax authority;

Military registration documents (for those liable for military service).

When filling out a personal card, additional information provided by the employee about himself is also used.

Note!

In some cases, taking into account the specifics of the work, the employer may require (with the employee’s consent) the presentation of additional documents when concluding an employment contract. In this case, the list of additional documents is not established independently by the employer, but the need to provide them must be directly established by a regulatory act: the Labor Code of the Russian Federation, other federal laws, decrees of the President of the Russian Federation and Resolutions of the Government of the Russian Federation.

In all other cases, it is prohibited to require from a person applying for a job any additional documents other than those provided by law.

Such additional documents, as a rule, include: a child’s birth certificate, a marriage certificate, a woman’s pregnancy certificate, documents about disability, being in the zone of exposure to radiation in connection with the accident at the Chernobyl nuclear power plant and others.

But the employer does not have the right to require a person applying for a job to provide the specified documents. At the same time, the provision of these documents is in the interests of the employee himself, since otherwise the employer will not be able to provide the employee with the benefits and guarantees required by law.

The unified form of personal card No. T-2 consists of four sheets and contains the following sections:

I. “General information”;

II. “Information on military registration”;

III. “Hiring and transfers to another job”;

IV. "Certification";

V. “Advanced training”;

VI. “Professional retraining”;

VII. “Awards (encourages), honorary titles”;

VIII. "Vacation";

IX. “Social benefits to which an employee is entitled in accordance with the law”;

X. "Additional information";

XI. “Grounds for termination of an employment contract (dismissal).”

In Section I “General Information”, when indicating information about the employee, you should be guided by the following rules:

1. Last name, first name, patronymic are indicated on the basis of the passport and are written down completely and legibly.

At the same time, the information encoding zones must also be filled in in accordance with the all-Russian classifiers: OKATO, OKIN, OKSO, OKPDTR.

Note.

OKATO - “All-Russian Classifier of Objects of Administrative-Territorial Division” OK 019-95 approved by Resolution of the State Standard of the Russian Federation dated July 31, 1995 No. 413;

OKIN – “All-Russian classifier of information about the population. OK 018-95" approved by Decree of the State Standard of the Russian Federation dated July 31, 1995 No. 412;

OKSO – “All-Russian Classifier of Specialties by Education. OK 009-2003" approved by Decree of the State Standard of the Russian Federation of September 30, 2003 No. 276-st;

OKPDTR – Decree of the State Standard of the Russian Federation of December 26, 1994 No. 367 “On the adoption and implementation of the all-Russian classifier of worker professions, employee positions and tariff categories OK 016-94.”

2. The date and place of birth is established on the basis of a passport or other identity document and is written down in full, for example: “December 12, 1964.” Accordingly, the code is indicated as follows: 12/12/1964.

3. Citizenship is recorded without abbreviation. The recording of citizenship and its coding is carried out in accordance with OKIN; they can be as follows:

· citizen of the Russian Federation - 1;

· citizen of the Russian Federation and a foreign state - 2 (in the case of dual citizenship, it is indicated which state the citizenship is);

· foreign citizen (indicate which state) - 3;

· stateless person - 4.

4. The degree of language knowledge when filling out paragraph 5 “Knowledge of a foreign language” of section I of form No. T-2 is indicated as follows: “I speak fluently” (OKIN code - 3), “I read and can explain myself” (OKIN code - 2) , “I read and translate with a dictionary” (OKIN code - 1).

5. All information about education (qualification, direction or specialty) is established on the basis of an education document.

Education is recorded and coded according to OKIN and OKSO.

According to OKIN, education is coded as follows:

· primary (general) education - 02;

· basic general education - 03;

· secondary (complete) general education - 07;

· primary vocational education - 10;

· secondary vocational education - 11;

· incomplete higher education - 15;

· higher education - 18;

· postgraduate education - 19.

Those who have completed three courses of a higher educational institution are classified as persons with incomplete (unfinished) higher professional education.

Two blocks of columns for filling out information about education are intended in form No. T-2 to indicate information about the completion of a second educational institution.

6. The profession (main) is indicated in full on the basis of the staffing table and the order (instruction) on hiring. Another profession - on the basis of documents confirming the acquisition of a second education or specialty. Coded in accordance with the All-Russian Classifier of Worker Occupations, Employee Positions and Tariff Levels OK-016-94”, approved by Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 367 “On the adoption and implementation of the All-Russian Classifier of Worker Occupations, Employee Positions and Tariff Levels OK-016-94" (hereinafter - OKPDTR).

7. Work experience (total, continuous, giving the right to a bonus for length of service, giving the right to other benefits established by a given employer) is calculated on the basis of entries in the employee’s work book and (or) other documents confirming the relevant length of service, indicated in days, months, years.

8. Marital status is recorded and coded according to the following possible values ​​in accordance with OKIN:

· never been (was) married - 1;

· is in a registered marriage – 2;

· is in an unregistered marriage - 3;

· widower (widow) - 4;

· divorced (divorced) - 5;

· separated (broke up) - 6.

9. Only family members are indicated as part of the family, indicating the degree of relationship.

Current legislation does not contain a general concept of “family”, however, based on an analysis of the norms of Article 2 of the Family Code of the Russian Federation and Article 1142 of the Civil Code of the Russian Federation, the circle of family members can include: spouses, parents and children (including adoptive parents and adopted children).

10. Passport details are indicated in exact accordance with the passport.

11. Place of residence (according to passport) is indicated on the basis of the passport, actual - according to the employee. The code of residence is determined by OKATO.

The documents on the basis of which section II “Information on military registration” is filled out are:

· military ID (or temporary certificate issued instead of a military ID) - for citizens in the reserve;

· certificate of a citizen subject to conscription for military service - for citizens subject to conscription for military service.

According to the Instructions for the use and completion of forms of primary accounting documentation for recording labor and its payment for citizens in the reserves:

paragraph 3 “Composition (profile)” - filled in without abbreviation (for example, “command”, “medical” or “soldiers”, “sailors” and the like);

paragraph 4 “Full code designation of the VUS” - the full designation is written down (six digits, for example, “021101” or six digits and a letter, for example, “113194A”);

paragraph 5 “Category of fitness for military service” - written in letters: A (fit for military service), B (fit for military service with minor restrictions), C (limitedly fit for military service) or D (temporarily unfit for military service) . If there are no entries in the corresponding paragraphs of the military ID, category “A” is indicated:

in paragraph 7 “Registered with the military” is filled in (in pencil):

line a) - in cases where there is a mobilization order and (or) a stamp on the issuance and withdrawal of mobilization orders;

line b) - for citizens reserved with the organization for the period of mobilization and during wartime.

For citizens subject to conscription for military service:

paragraph 2 “Military rank” - the entry “subject to conscription” is made;

paragraph 5 “Category of fitness for military service” - written in letters: A (fit for military service), B (fit for military service with minor restrictions), C (limitedly fit for military service), D (temporarily unfit for military service) or D (not fit for military service). Filled out based on the entry in the certificate of a citizen subject to conscription for military service.

Filling out items not specifically specified in the Instructions is carried out on the basis of information from the listed documents.

In paragraph 8 of Section II of the personal card of a citizen who has reached the age limit for being in the reserve, or a citizen declared unfit for military service due to health reasons, a note is made in the free line “removed from military registration due to age” or “removed from military registration due to condition health."

After filling out section II “Information on military registration”, at the bottom of the second page of form No. T-2, the personnel service employee must certify the specified data with his personal signature, indicating the position and the transcript of the signature. The employee also signs the second page of form No. T-2 and marks the date of its completion. The line containing the employee’s personal signature is a sample signature on the basis of which he will be paid wages.

Note!

When information about an employee changes, the relevant personal data is entered into his personal card (for example, a change in marital status, place of residence, education, advanced training, knowledge of foreign languages, etc.), which is certified by the signature of a personnel service employee. Changes and additions are made on the basis of personnel orders and documents provided by employees (marriage certificate, diploma, etc.). An employee's oral statement is not the basis for making these changes, with the exception of minor data (for example, regarding a telephone number).

The most important information is section III “Hiring and transfers to another job” and XI “Grounds for termination of an employment contract (dismissal)”.

Entries in these sections are made on the basis of an order (instruction) on hiring (forms No. T-1 and T-1a) and an order (instruction) on transfer to another job (form No. T-5) and an order (instruction) on termination (termination) of an employment contract with an employee (forms No. T-8, T-8a).

This information must be filled out with particular care, as it often serves as the basis for confirming the employee’s work experience.

In the section “Hiring and transfers to another job” he enters information as the employee works in the organization and must correspond to the entries in the work book, repeating the date, number of the order for hiring, transfer of the employee, name of the position, structural unit. In addition, at the end of each entry in Section III of the personal card, the employee’s signature is affixed stating that he is familiar with the entry made in his work book.

The last section of the personal card XI “Grounds for termination of the employment contract (dismissal)” is filled out by the HR employee upon termination of the employment relationship with the employee. The basis for termination of an employment contract (dismissal) is the formulation of the reason for dismissal on the basis of the relevant article of the Labor Code of the Russian Federation, which completely repeats the entry in the employee’s work book. The date of dismissal is the employee's last day of work. The details of the order (date and number), which is the basis for filling out this section, are also indicated in exact accordance with the entry in the work book. Records of dismissal are certified by the signature of the personnel service employee and the employee.

Data on advanced training and professional retraining are recorded on the basis of documents (certificate, certificate) presented by the employee or received from the personnel training department.

When filling out Section VII “Awards (incentives), honorary titles,” you must indicate the types of incentives (in accordance with Article 191 of the Labor Code of the Russian Federation and local regulations) applied to the employee, and you should also list state awards and honorary titles awarded.

In Section VIII. “Vacation” records are kept of all types of vacations provided to an employee during the period of work for a given employer. The basis for making entries are orders for granting leave.

Title IX sets out the benefits to which an employee is entitled by law.

In the “Additional Information” section, free lines can be filled in with data at the employer’s discretion. For example, data is recorded about students attending part-time (evening), correspondence, external departments of institutions of higher and secondary vocational training (the name of the educational institution, dates of admission to the educational institution and its graduation are indicated) or about a working disabled person (based on a certificate from the Medical and Social expert commission (hereinafter referred to as MSEC), disability group, degree of disability and date of its establishment, MSEC conclusion on the conditions and nature of work).

Personal cards of dismissed employees are formed into an independent file in alphabetical order. Before submitting the file to the archive, all cards must be prepared in accordance with the requirements of the Federal Archive and stored in the archive for 75 years.

Secondary accounting documents derivatives, based on the initial information of primary accounting documents. The main goals of creating this subgroup of documents:

Ensuring completeness, reliability and dynamism of information in working with personnel;

Ensuring prompt storage of personnel documents;

Ensuring efficient search of personnel documents.

Secondary accounting documents include: an employee’s personal card (unified forms No. T-2, No. T-2GS (MS), No. T-4), documentation for recording working hours and settlements with personnel and various registration forms of accounting information.

Registration forms are maintained to record personnel documentation.

The following types of registration forms are distinguished:

Registration and control cards (RCC);

Registration journals (books);

Screen forms (when using computer technologies).

The forms of some journals and books are approved by official bodies. For example, the form of the book for recording the movement of work books and inserts for them is approved by Resolution of the Ministry of Labor of the Russian Federation of October 10, 2003 No. 69 “On approval of instructions for filling out work books.” But most forms are developed at the discretion of the employer.

In the “List of standard management documents generated in the activities of organizations, indicating storage periods,” approved by Rosarkhiv on October 6, 2000, the following basic accounting forms and their storage periods were determined:

Article number	Document type	Document storage period<*>	Note
STAFFING
Reception, relocation (transfer), dismissal of employees
	Books, magazines, accounting cards:		After dismissal
	a) reception, movement (transfer), dismissal of employees
	b) workers sent on business trips
	c) persons liable for military service
	d) vacations
	e) personal files, personal cards, employment agreements (contracts), employment agreements
	f) issuing work books and inserts for them
	g) issuing certificates of salary, length of service, place of work
	h) issuing travel certificates

Taking into account the specifics of labor organization at the local level, the following can also be created:

Register of part-time workers;

Journal of rewards and penalties;

Journal of registration of orders for educational leave, unpaid leave, etc.;

Sick leave log and more.

In accordance with the Order of the Main Archival Directorate of the USSR dated May 25, 1988 No. 33 “State system of documentation support for management. Basic provisions. General requirements for documents and documentation support services” All documents that require accounting, execution and use for reference purposes (administrative, planning, reporting, accounting and statistical, accounting, financial and others) are subject to registration, both those created and used within the organization, and sent to other organizations; coming from superior, subordinate and other organizations and individuals. Both traditional typewritten (handwritten) documents and those created by computer technology (machine-readable, machinegrams) are subject to registration (clause 3.2.1.2. Order of the Main Archive Directorate of the USSR dated May 25, 1988 No. 33 “State system of documentation support for management. Basic provisions. General requirements for documents and documentation support services").

It also explains that:

« registration of documents – this is recording the fact of creation or receipt of a document by placing an index on it, followed by recording the necessary information about the document in registration forms».

The document index consists of a serial number within the registered array of documents, which, based on the search tasks, is supplemented by indexes on the nomenclature of cases, classifiers of correspondents, executors and others.

In the document index, the following (or reverse) sequence of its components is observed: serial registration number, index according to the nomenclature of cases, index according to the classifier used. Index components are separated from each other by a slash.

Note!

The main purpose of recording documents is to give them legal force and duplication of information.

Duplicating information in accounting forms increases the level of its safety and makes it easier to find the necessary documents.

Registration of the document with the registration number and date of registration gives it legal force (the force of evidence), which may be important in the event of a labor dispute with an employee.

Based on an analysis of the provisions on registration of documents of the Order of the Ministry of Culture of the Russian Federation dated November 8, 2005 No. 536 “On standard instructions for office work in federal executive authorities,” the following rules for registration and indexing of documents can be recommended:

1. Documents are registered once: received - on the day of receipt, created - on the day of signing or approval.

2. When transferring a registered document from one division to another, it is not re-registered.

3. Registration of documents is carried out within groups, depending on the name of the type of document, author and content of the document (for example, orders for core activities, orders for personnel, acts, proposals, statements and others are registered separately).

4. Serial registration numbers are assigned to documents within each registered group.

5. The place of registration of the document is fixed in the instructions for office work or other local regulations.

6. The following mandatory composition of registration details is established: author (correspondent), name of the type of document; document date, document index (date and document receipt index for incoming documents), title to the text or its summary, resolution (performer, content of the order, author, date), document execution deadline, document execution mark (a brief record of the resolution of the issue on essentially, the date of actual execution and the index of the response document) and sending it to case no.

Note.

In accordance with paragraph 3.2.1.4. Order of the Main Archival Directorate of the USSR dated May 25, 1988 No. 33 “State system of documentation support for management. Basic provisions. General requirements for documents and documentation support services”, the composition of the mandatory details, if necessary, can be supplemented with other details: performers, the performer’s receipt for receipt of the document, execution progress, attachments, etc. The order of placement of details on registration forms and the use of the reverse side of registration and control cards is determined by the employer independently.

After filling out the last page of the accounting journal (book), the end date is placed on its cover and the journal (book) is prepared for filing in the archive. For the main registration forms, as we have already mentioned, Rosarkhiv has established storage periods; for the rest, the employer sets the storage period independently.

A group of documentation for recording working time and settlements with personnel is formed in the process of documenting the recording of working time and calculating the corresponding remuneration for labor.

This group of documents consists of unified forms approved by the Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”, let’s consider them in more detail.

According to Article 91 of the Labor Code of the Russian Federation work time- this is the time during which the employee, in accordance with the internal labor regulations of the organization and the terms of the employment contract, must perform labor duties, as well as other periods of time that, in accordance with the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts of the Russian Federation, relate to working hours.

The legislator imposes the obligation on the employer to keep records of the time actually worked by each employee.

Recording the use of working time is necessary for the following purposes:

· ensuring control over labor discipline in terms of the use of working time (timely attendance at work, identifying late and no-showers; monitoring the presence of personnel at work places during working hours, as well as recording the timely departure of workers from work);

· accounting for actually worked time, downtime, illness, vacations and other forms of use of working time, which is the basis for calculating wages;

· compilation of statistical reporting on labor.

To record the time actually worked and (or) not worked by each employee, the following are used: Sheet for recording working time and calculating wages (Form No. T-12) and Sheet for recording working time (Form No. T-13).

The peculiarity of the execution of these documents is due to the fact that they are the primary accounting documents on the basis of which they are maintained.

The absence of documents for recording working hours drawn up in accordance with the current legislation, as well as the absence of any of the mandatory details in the primary accounting documents, can be qualified as an unreasonable inclusion of labor costs in the composition of costs that reduce the tax base, which will lead to the organization being involved in liability established by part 3 of article 120 of the Tax Code of the Russian Federation.

When maintaining a Timesheet for the use of working time, it is advisable to be guided by the following rules:

· Accounting for the use of working time can be carried out for the organization as a whole or separately for structural units;

· Inclusion of an employee in the Timesheet and exclusion from it is carried out on the basis of the relevant order (instruction) of the employer;

· The report card is drawn up in one copy, signed by the head of the structural unit, an employee of the personnel service and transferred to the accounting department.

· Notes in the Timesheet about the reasons for absence from work, working part-time or outside the normal working hours at the initiative of the employee or employer, shortened working hours and others are made only on the basis of properly executed documents. Such documents are certificates of incapacity for work, certificates of fulfillment of state or public duties, a written warning about downtime, an application for part-time work, the employee’s written consent to work overtime in cases established by law and other documents.

When filling out forms No. T-12 and No. T-13, the following conventions are used:

Partially paid leave for child care

Unpaid leave granted to an employee to care for a child

Unpaid leave granted to an employee with the permission of the administration

Leave without pay in cases provided for by law

Temporary incapacity for work (except for cases provided for by code “T”) and sick leave and quarantine leave, issued by certificates of incapacity for work

Unpaid disability in cases provided for by law (in connection with a domestic injury, care for the sick and quarantine, issued by certificates from medical institutions, etc.)

Hours of reduction of work for workers and employees against the established duration of the working day in cases provided for by law

Downtime is not the fault of the employee

Whole-day absences with pay in cases provided for by law (fulfillment of state or public duties, emergency response, elimination of the consequences of natural disasters)

Absenteeism (absence from the workplace without good reason during the entire working day (shift), regardless of its duration, as well as in the case of absence from the workplace without good reason for more than four hours in a row during the working day (shift)), administrative arrest for administrative offenses, stay in a medical sobering-up center, strikes declared illegal, and other absences for unexcused reasons)

Unworked hours due to part-time work at the initiative of the administration

Weekends (for weekly rest) and holidays

Strike (under conditions and in the manner prescribed by law)

Failure to appear for unknown reasons (until the circumstances are clarified)

You can find out more about issues related to the preparation of primary documents in the book by the authors of BKR-INTERCOM-AUDIT JSC “Primary Documents”.

You can find out more about issues related to personnel records management in the book by the authors of BKR-INTERCOM-AUDIT JSC “Personnel records management”.

Compared to the responsibilities of employees of the personnel department of a budgetary organization, the responsibilities of the personnel service of a municipal formation are much broader. The organization of personnel work in a municipality is determined by Federal Law No. 25-FZ of March 2, 2007 “On Municipal Service in the Russian Federation” (hereinafter referred to as Law No. 25-FZ). Each entity independently decides how such work will be organized and which of the established responsibilities will be assigned to the relevant departments or officials. We will talk about the main responsibilities of personnel workers in a municipality in this article.

Tasks and functions of personnel work

Personnel work in a municipality, in addition to the general duties established by labor legislation, includes special ones listed in Art. 28 of Law No. 25-FZ. As for general issues resolved by personnel officers, a specific list is not defined by the Labor Code. But based on the Qualification Directory of Positions of Managers, Specialists and Other Employees, approved by Resolution of the Ministry of Labor of the Russian Federation of August 21, 1998 N 37, the job responsibilities of a HR specialist include:

— work to staff the enterprise with personnel of the required professions, specialties and qualifications;

— participation in the work on selection, selection, placement of personnel;

— participation in the organization of work, methodological and information support of qualification, certification, competition commissions, registration of their decisions;

— analysis of the state of labor discipline and compliance by the company’s employees with internal labor regulations and personnel movement;

— participation in the development of measures to reduce turnover and improve labor discipline;

— control of timely registration of admission, transfer and dismissal of employees, issuance of certificates about their current and past work activities, compliance with the rules for storing and filling out work books, preparation of documents for establishing benefits and compensation, registration of pensions for employees and other established personnel documentation, as well as entering relevant information in the data bank about the personnel of the enterprise;

— preparation of established reports.

In addition, personnel officers check the correctness of filling out sick leave certificates, draw up time sheets, etc.

Due to the specifics of the municipal service, personnel work in a municipality includes:

— formation of personnel to fill municipal service positions;

— preparation of proposals for the implementation of the provisions of the legislation on municipal service and submission of these proposals to the representative of the employer (employer);

- organizing the preparation of draft municipal legal acts related to admission to the municipal service, its completion, the conclusion of an employment agreement (contract), appointment to a position in the municipal service, dismissal from a position in the municipal service, dismissal from the municipal service and retirement of a municipal employee, and preparation of relevant documents;

— maintaining work books and personal files of municipal employees;

— maintaining a register of municipal employees in the municipality;

— registration and issuance of service certificates for municipal employees;

— holding a competition to fill vacant positions in the municipal service and include municipal employees in the personnel reserve;

— conducting certification of municipal employees;

— organizing work with the personnel reserve and its effective use;

— organizing verification of the reliability of personal data and other information provided by a citizen upon entering the municipal service, as well as obtaining access in the established form to information constituting a state secret;

- organization of verification of information on income, property and property-related obligations of municipal employees, as well as compliance with the restrictions associated with municipal service, which are established by Art. 13 of Law N 25-FZ and other federal laws;

— consulting municipal employees on legal and other issues of municipal service;

— resolving other issues of personnel work determined by labor legislation and the law of the constituent entity of the Russian Federation (Article 28 of Law No. 25-FZ).

One of the most important tasks of the personnel service is personnel selection, which includes selection and hiring for municipal service, holding competitions for vacant positions, qualifying exams, and certifications.

To carry out personnel work in a municipality, as a rule, an entire department (department, management) is formed. To establish the staffing number of personnel officers, their labor should be rationed. Standardization of labor and staffing levels of personnel service employees is carried out using the provisions of the Methodological Recommendations for the development of labor standardization systems in state (municipal) institutions, approved by Order of the Ministry of Labor of the Russian Federation of September 30, 2013 N 504, as well as Inter-industry integrated time standards for work on staffing and accounting , approved by Decree of the USSR Ministry of Labor of November 14, 1991 N 78.

The functions of the personnel service, its tasks, rights, as well as management and interaction with other departments are better defined by the regulations. This position, structure, staffing level of the service and the wage fund for personnel officers are approved by a legal act of the municipality, for example, by a resolution of the administration.

Now let’s look at the most important functions of the municipal personnel service.

Formation of personnel

The priority areas for the formation of personnel in the municipal service are:

1) appointment of highly qualified specialists to municipal service positions, taking into account their professional qualities and competence;

2) assistance in the promotion of municipal employees;

3) advanced training of municipal employees;

4) creation of a personnel reserve and its effective use;

5) assessment of the performance of municipal employees through certification;

6) the use of modern technologies for personnel selection when citizens enter the municipal service and work with personnel during its passage (Article 32 of Law No. 25-FZ).

The basis for the formation of personnel in the municipal service is the principle of professionalism and competence of employees. In this regard, basic qualification requirements are established for filling municipal service positions, including the level of professional education; experience in municipal service (civil service) or work experience in the specialty; professional knowledge and skills necessary to perform job duties. These qualification requirements are established by municipal legal acts on the basis of standard qualification requirements for filling municipal service positions, which are determined by the law of the constituent entity of the Russian Federation in accordance with the classification of municipal service positions (Article 9 of Law No. 25-FZ).

Assessment of the professional level of applicants and their compliance with the established qualification requirements for a municipal service position can also be carried out through a competition, which is held before the conclusion of an employment contract. The procedure for holding a competition to fill a municipal service position is established by a municipal legal act adopted by the representative body of the municipality.

According to Art. 16 of Law N 25-FZ, citizens who have reached the age of 18, speak the state language of the Russian Federation and meet the qualification requirements have the right to enter the municipal service, in the absence of the circumstances specified in Art. 13 as restrictions related to municipal service (recognizing a citizen as incompetent or partially capable; sentencing him to a punishment that precludes the possibility of performing official duties in a municipal service position; refusal to undergo the procedure for obtaining access to information constituting state and other secrets protected by federal laws; the presence of a disease that prevents entry into or completion of municipal service, etc.).

Note!In relation to candidates applying for a position, you should find out whether such a measure of administrative liability as disqualification has been applied to them. The procedure for obtaining this information is established by Letter of the Federal Tax Service of the Russian Federation dated December 28, 2011 N PA-4-6/22455@ “On the organization of work on providing information from the register of disqualified persons.”

Also, citizens applying for positions in the municipal service included in the relevant list, and municipal employees filling these positions, are required to provide the representative of the employer (employer) with information on income, property and property-related obligations - their own, their spouse and minor children . The specified information is provided in the manner, terms and form that are established for the provision of information on income, property and property-related obligations by state civil servants of the constituent entities of the Russian Federation (Article 15 of Law No. 25-FZ).

Information provided by a citizen upon entering municipal service, including information about income, may be subject to verification in the manner prescribed by federal laws. In certain municipalities, federal laws may impose additional requirements for verifying the information provided by a citizen when applying for municipal service.

During the inspection, personnel service officials or responsible officials study the information provided by the citizen or municipal employee about income, property and liabilities of a property nature and additional materials, receive from the citizen or employee explanations on the information and materials provided to them, and then prepare a request in the prescribed manner (except for requests relating to the implementation of operational investigative activities or their results) to the prosecutor's office of the Russian Federation, other government bodies and organizations about the information they have. For verification purposes, these persons may also make inquiries from individuals.

In addition, the formation of a decent staff of the municipal service is ensured by assessing the results of the professional performance of municipal employees during certification or a qualification exam.

Thus, the function of forming a personnel reserve is associated with many responsibilities of the personnel service established by Art. 28 of Law N 25-FZ: this includes holding a competition to fill vacant positions, and organizing verification of the accuracy of personal and other information, including information on income, when entering the municipal service... Also, the personnel officer must issue the employee access to information constituting state secrets and other a secret protected by federal laws, if the performance of official duties in a municipal service position for which a citizen is applying, or in a municipal service position being filled by an employee involves the use of such information. If an applicant for a position refuses to undergo the procedure for obtaining access to such information, he cannot be accepted into the municipal service.

Employees whose duties include carrying out inspections of legal entities and individual entrepreneurs must be issued a certificate by the personnel service - this is a mandatory organizational and technical condition for them to perform their duties. In relation to other municipal employees, the local government body has the right to independently decide on the issuance of service certificates; such an obligation is not provided for by law.

Maintaining a register of municipal employees

In municipalities, registers of municipal employees are maintained, which is also the responsibility of the personnel service. The register of municipal employees is a consolidated list of information about employees holding municipal service positions in a municipality.

The purpose of maintaining the register is to organize records of municipal service, improve the selection and placement of personnel, and use the personnel potential of the municipal service. The procedure for maintaining the register is approved by a municipal legal act.

The register may include information about employees filling positions in the municipal service, about vacant positions in such services, about employees included in the reserve for filling positions in the municipal service, etc.

Employee information consists of the following:

— Full name, date of birth;

— position held (start date of work in the position, structural unit or area of ​​activity);

— information about education, advanced training, internship, retraining;

— academic degree, qualification category;

— experience in municipal service;

— results of certification, information about awards and incentives, about outstanding penalties; etc.

The register is maintained by the personnel service of the administrative municipal formation (administration) of the subject on the basis of information provided in a timely manner by responsible employees of municipal formations of districts, districts, rural settlements, and is grouped for each of the formations. The register can be maintained in two forms - documentary and electronic. Both forms must be protected from unauthorized access and copying. The form of the register and the form of providing information are also established by the municipal legal act.

An employee dismissed from municipal service is excluded from the register of municipal employees on the day of dismissal. In the event of the death (death) of a municipal employee or recognition of him as missing or declared dead by a court decision that has entered into legal force, the employee is excluded from the register of municipal employees on the day following the day of death (death) or the day the court decision enters into legal force (Article 31 Law No. 25-FZ).

Note.For untimely provision of information, responsible employees of municipalities may be subject to disciplinary action.

Work with personnel reserve

By virtue of Art. 33 of Law N 25-FZ in municipalities, in accordance with municipal legal acts, a personnel reserve may be created to fill vacant positions in the municipal service. The creation of a personnel reserve is a priority direction in the formation of personnel in the municipal service. The formation of a personnel reserve is fixed by the regulations of municipalities.

The personnel reserve is a group of persons who are not in the municipal service, but who have the necessary professional knowledge and meet the qualification requirements for the position of municipal service expected to be filled.

The formation of a personnel reserve is carried out in order to improve the selection and placement of personnel, timely meet the need for personnel, and reduce the adaptation period for municipal employees upon entering a position. The basic principles of the formation of such a reserve include equal access of citizens to enrollment in the personnel reserve, voluntariness of inclusion and stay in the personnel reserve, objectivity in assessing professional qualities, professionalism and competence of persons included in the reserve.

As a rule, the personnel reserve is formed by the personnel service of the municipality annually as of January 1. The responsibilities of the HR department in this regard include:

— maintaining a personnel reserve data bank;

— organization of training, retraining, advanced training of the personnel reserve;

— obtaining information about the state of work with the personnel reserve from the heads of structural divisions.

External and internal personnel reserves can be formed separately. As an example, let us cite Resolution of the Nizhny Novgorod City Administration dated May 27, 2013 N 1819, which approved the provisions on the external personnel reserve of structural units of the Nizhny Novgorod Administration and the personnel reserve of municipal employees of the Nizhny Novgorod City Administration.

So, the external personnel reserve is formed from among citizens of the Russian Federation who have reached the age of 18 years, speak the state language of the Russian Federation and meet the qualification requirements established by the legislation on municipal service, in the absence of restrictions related to its completion.

Selection for the external personnel reserve is carried out in two stages. At the first stage, candidates for municipal service positions fill out questionnaires posted on the administration website, after which they provide a list of documents established by the Regulations to the personnel service of the municipality. Within the time limits specified by the Regulations, the personnel service processes the application form and received documents and transfers them to the commission for the formation of the personnel reserve, which consists of the director and representatives of the personnel service, deputy heads of the city administration and heads of other structural divisions.

Note.Without participating in the selection, the personnel reserve may include citizens who have graduated from a university in the targeted direction of the city administration and former municipal employees who were previously dismissed due to a reduction in the staff of the administration.

The second stage is an individual interview with the commission, based on the results of which it creates lists of candidates for inclusion in the external personnel reserve and transfers them to the personnel service. The list is then approved by the head of the administration for a period of three years. A citizen is considered included in the external personnel reserve from the date of approval of the list.

The personnel service keeps records of persons who are in the external personnel reserve, and during the period of being in the reserve, offers vacant positions to citizens in accordance with the qualifications and recommendations of the commission. The offer of such a position to a citizen, his consent or refusal shall be formalized in writing. If a citizen twice refuses the position offered to him, as well as if the three-year period has expired or he was eventually employed in the municipal service, he is excluded from the personnel reserve.

The internal personnel reserve is formed from municipal employees and is created to fill vacant positions in the order of career growth and improve personnel work in the selection and placement of personnel in the municipal service. Such a reserve is formed on the basis of the recommendations of the certification commission and decisions of the heads of structural divisions. In this case, one employee can be enrolled in the reserve to fill several positions, and several municipal employees from the reserve can be offered for one vacant position.

The inclusion of an employee in the personnel reserve list is approved by the head of the city administration. If there are several applicants for one position, the grounds for offering a vacant position will be the results of the employee’s performance of official duties, the availability of incentives, retraining, advanced training, etc.

An employee is excluded from the personnel reserve when he is appointed to a position in the municipal service, termination of an employment contract, reduction of a position for which he was in the personnel reserve, and in other cases. Information about his exclusion from the personnel reserve is communicated to the employee in writing.

For your information.Other municipal regulations provide for such cases of exclusion from the personnel reserve as:

— adoption by the certification commission of a decision on the inadequacy of an employee for the position being filled in the municipal service;

— the occurrence and (or) detection of circumstances that impede entry or stay in the municipal service;

— reaching the age of 55 years;

— personal statement about exclusion from the personnel reserve;

- imposition of a disciplinary sanction - for the entire period of its validity;

- bringing to criminal liability.

The personnel service maintains a list of personnel reserves in the form approved by the Regulations. The list is compiled on paper and in electronic form. At the same time, the personnel reserve is kept in an electronic database.

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We have considered only the most basic functions of the personnel service established by law. However, in addition to them, employees conducting personnel work have to perform many other duties. These include the organization of protocol and internal events, and coordination of the work of structural units, and methodological assistance in the development of regulations, structures and staffing schedules of structural units, and work with personal data, etc. Therefore, in addition to general professional knowledge, knowledge of the document flow system , labor legislation, personnel records, they must have the skills of communication, selection and training of personnel, work with management documentation and the creation of local regulations and, in this regard, be able to learn and apply the acquired knowledge and skills in practice.