Introductions

Taxes have always been an integral part of economic relations. The reason for their appearance was the state. With the development and change in the structure of the state, the tax system also changed. The main tasks of the tax system consist of replenishing the state treasury, determining the tax rate and regulating the timely collection of taxes.

Tax administration is one of the important components of the tax system. Tax administration uses several management methods: planning, accounting, control and regulation. All these methods have their own types and schemes for solving the tasks assigned to them.

In modern Russia, the problems of improving the tax system have acquired particular relevance. The relative prosperity with the collection of tax payments (largely associated with the rise in world oil prices) should not give rise to illusions regarding the achieved level of efficiency of the tax policy being pursued, just as the introduction of the Tax Code of the Russian Federation does not allow the issue of the need for further reform of the tax system to be removed from the agenda.

There are still many unresolved problems in the tax sphere. According to a number of researchers, the Russian tax system is still very poorly adapted to the reality of Russian reality, does little to promote development and economic growth, is extremely complicated, cumbersome and oversaturated with the number of management and control bodies, various (and often contradictory) regulatory documents and “explanatory” letters and instructions.

In Russia there is not yet a system of research complexes that would monitor the adoption of new regulations and adopt the experience of our foreign colleagues in effective tax administration. Therefore, tax authorities often become hostages of previously adopted legal acts that prevent them from doing justice.

The purpose of the course work is to study theoretical issues, clarify aspects of tax administration, and improve tax administration.

The subjects of my study will be tax administration.

To achieve the goal you need to solve several problems:

· Essence, goals and place of tax administration.

· The role of planning and accounting in tax administration.

· Control and regulation in the tax administration system.

· Main directions for improving tax legislation.

1. Essence, goals and place of tax administration

tax control administration

One of the main problems of the state is to ensure that budgets of all levels and extra-budgetary funds receive taxes, fees and other payments established by law. Therefore, tax policy should always be improved and edited so that there are no disagreements between legal acts.

Throughout human life, not a single scientist has been able to give a specific definition of tax administration. There are many definitions of the concept of tax administration. So, according to A.V. Ivanov, tax administration is understood as a system of measures carried out by the Government of the Russian Federation and other federal executive authorities aimed at optimizing the tax revenue side of the Russian budget. The “Large Explanatory Dictionary of Tax Terms and Norms” interprets this definition as:

· In a broad sense - a system for managing the tax process as a whole

· In a narrow sense - as management of the activities of tax authorities to implement tax control and tax collection.

A.Z. Dadashev and A.V. Lobanov mean by tax administration, first of all, an organizational and managerial system for implementing tax relations, including a set of methods and forms, the use of which is intended to ensure tax revenues into the Russian budget system.

To give a specific definition of this term, you need to understand what “administration”, “public administration” is.

The word "administration" from Latin means "direction" or "management" of people.

Public administration regulates socio-economic relations on the basis of various legal acts and at the expense of the state bodies themselves. Increasing the role of the state in regulating various types of relations increases the importance of tax collection not only as the content of power structures, but also as an element of influence on the economy. Relations regarding the payment of taxes arise between the state and the subjects of taxation (individuals and legal entities).

In the science of administrative law, there are usually two approaches to the concept of “public administration”:

· In a broad sense, it is the purposeful organizational influence of the state through all its bodies on the development of society.

· In a narrow sense, this is the organizational activity of executive authorities.

It should be noted that if in the first case such an impact is exerted by bodies of all branches of government: legislative, representative and judicial - in accordance with the tasks and powers assigned to them, then in the second case - executive bodies carrying out executive and administrative activities for practical management in certain areas of jurisdiction through the implementation of state powers.

Only bodies of administrative jurisdiction can engage in management activities on behalf of the state; in the field of taxation, such bodies are tax authorities, and when moving goods across the customs border of the Russian Federation - customs authorities, which enjoy the rights and bear the responsibilities of tax authorities to collect taxes in accordance with customs legislation Russian Federation, Tax Code of the Russian Federation.

It is these bodies, on behalf of the state, that are participants in the relations that arise in the process of exercising tax control, appealing against acts of tax authorities, actions or inactions of their officials and holding them accountable for committing a tax offense. Thus, their activities practically implement the functions of public administration or tax administration, and tax administration is a type of public administration implemented in the field of taxation.

Administrative activities involve the performance of general functions. These include:

· Situation analysis is the study of the state of affairs that occurs in society.

· Forecasting - developing a strategy, identifying prospects.

· Programming is the development of a basic program of action.

· Regulation is the establishment of a certain legal regime for any activity.

· Control - checking the quality of work for the intended purpose.

If we talk about tax administration as a type of public administration, I propose to include in it public administration in the field of taxation and operational management of the system of tax authorities, carried out for the purpose of “organizing the very system of these authorities and ensuring the legal regimes of their work.”

Tax administration, as a type of government activity, is built and based on certain principles. These include the following principles:

legality;

equality before the law;

publicity;

voluntary fulfillment of tax obligations;

the right to protection for subjects of tax administration;

presumption of innocence of the taxpayer;

efficiency;

compliance with tax secrecy;

inevitability of legal liability.

Each area has its own tasks that are needed to achieve certain results and solve problems.

The objectives of tax administration at the macro level are:

analysis of macroeconomic taxation processes and development of initial data for forecasting their development,

assessment of deviations of actual values ​​of macro indicators from predicted ones, identifying the reasons for their occurrence,

detailed (for implementation in the near future) and conceptual (for the future - until the final stage of the transition period) development of tax legislation.

The objectives of tax administration at the micro level are:

implementation of adopted tax laws,

ensuring the daily activities of tax authorities to mobilize taxes and fees,

development and implementation of organizational measures that increase the efficiency of the functioning of tax authorities. At the same time, the criterion for the effectiveness of tax administration should be considered to be ensuring the mobilization of taxes and fees in volumes that meet scientifically justified levels of the tax burden for the entire transition period, while minimizing the corresponding costs for the functioning of the tax system.

Tax administration is based on fundamental knowledge of political, economic, legal and other sciences, enriched by modern domestic and world practice. A set of methods, techniques and means of information support is used by authorities and management to give the tax mechanism the direction specified by law and to coordinate tax actions in changing economic and political conditions.

Tax administration is characterized by management methods: planning, accounting, control and regulation. Each of the methods uses its own forms, methods and techniques to achieve the tasks assigned to it, i.e. your toolkit. I'll look at each of these methods later.

2. The role of planning and accounting in tax administration

In this chapter I will look at the first two methods: planning and accounting.

Planning method in tax administration.

The essence of tax planning is the recognition of each taxpayer’s right to use all means, techniques and methods permitted by law to minimize all tax obligations. Tax planning can be defined as the organization of activities of business entities in order to minimize tax obligations without violating the law. Tax planning is based on the fullest and correct use of all benefits permitted by law and the main directions of the state’s tax and investment policy.

Tax planning can be:

· current (tactical)

· for a longer term (strategic or tax forecasting).

Strategic planning - this is forecasting, the main purpose of which is to forecast and assess the tax potential and revenues of taxes and fees to budgets of all levels.

Current planning (operational and short-term) in the tax administration system solves more specific problems such as:

· determination of tax bases by types of taxes and fees;

· calculation of revenue volumes and determination of collection levels for specific taxes and fees;

· assessment of the status of debt (arrears) for tax payments by type of tax, subject - taxpayer, industry, region, etc.

In the tax planning method, the most common are trend and expert methods.

Expert method The development of forecast estimates is used to calculate the possible receipt of specific taxes and fees.

Using the expert method, tax bases are determined for each tax and fee, calculations are made of the levels of collection of taxes and fees, the state of debt on tax payments is assessed and the results of changes in tax legislation.

An accurate forecast of tax revenues is one of the main conditions for the successful work of tax authorities. Tax authorities often have to deal with current forecasts and the formation of monthly tasks for subordinate territorial inspectorates. Assessing and forecasting tax potential makes it possible to improve the processes of planning tax revenues at various levels of the budget system, to identify and compare tax opportunities and the level of tax activity of regions, and thereby can characterize the socio-economic development of constituent entities of the Russian Federation.

Accounting method in tax administration

Accounting in the tax administration system performs the following tasks:

· registration and accounting of taxpayers

· acceptance and processing of declarations and reports

· accounting of tax revenues and debts

· accounting for the use of funds for the maintenance of tax authorities

· accounting analysis and control

Accounting provides accounting, analytical and operational information characterizing the state and dynamics of taxpayer accounting, the completeness and timeliness of incoming taxes and fees, the financial position of tax authorities and the possibility of potential growth of the taxable base of each of the taxes paid by taxpayers.

Accounting generates information not only for users at all levels of tax administration (internal users), but also for government bodies and other government agencies, system analysts, foreign investors, etc. (external users). Based on such information, decisions are made and the adequacy of management decisions taken in the tax administration system is assessed.

The formation of accounting information occurs under the influence of tax relations that arise in the process of: interaction of subjects with each other; interaction of subjects with tax inspectorates; presentation of accounting and tax reporting; inspections of the activities of subjects; liquidation of entities, etc.

Indicators of taxpayers' activities, generated in accounting and tax reporting, during tax audits (or otherwise) are included as part of the incoming information in the tax administration information system.

The formation of cash savings is closely related to the formation of the financial result of the enterprise. Since all the factors involved in the formation of the financial result are interconnected or are sources of payment of certain taxes (groups of taxes), the tax authority is interested in all accounting and tax reporting.

Accounting is a “transformer” of external information. It is very important to take into account the correct reliability of information when forming the tax base of the taxpayer. The most difficult thing in the accounting practice of a taxpayer organization is the formation of taxable profit in both accounting and tax accounting.

The information generated in analytical accounting and corresponding to the criteria for forming the taxable base for income tax is a complexly organized system of indicators. This system of indicators, in turn, is external, incoming information for accounting in the tax administration system.

In the process of converting such information through the system of operational accounting and internal reporting of the tax authority, it is possible to obtain the resulting information that helps to implement the functions of tax administration.

In addition to external information, there is other accounting information:

· received from other management subjects (statistical, operational, control, analytical, etc.);

· internal, formed in operational accounting and internal reporting of the Federal Tax Service, Federal Tax Service.

Thus, accounting is one of the main functions of tax administration; its goal is to provide information to all levels of management with reliable accounting and analytical information.

3. Control and regulation in the tax administration system

.1 Control in the tax administration system

A necessary condition for effective tax administration is tax control.

The purpose of tax control in the administration system is to counteract tax evasion and ensure sustainable receipt of budget revenues.

I highlight the following main forms of tax control:

· control over timely receipt of payments;

· desk tax audits;

· on-site tax audits;

· control over the implementation of inspection materials and payment of financial sanctions and administrative fines

· and etc.

Also, tax authorities can carry out control not only as mentioned above, but also:

· obtaining explanations from taxpayers, tax agents and fee payers;

· checking accounting and reporting data;

· inspection of premises and territories used to generate income (profit), etc.

Now we will consider the main forms of tax control separately and in more detail.

On-site tax audits.

With the adoption of the Tax Code of the Russian Federation, for the first time, the procedure for conducting tax audits was regulated at the level of law. On the one hand, this is a guarantee of the rights of the taxpayer during an audit, and on the other hand, it facilitates the work of tax officials, since they are provided with a number of additional opportunities and powers that they did not previously have.

Thus, tax audits are the main form of control over compliance with legislation on taxes and fees, and when conducting them, almost all of the listed forms of tax control are used.

Tax authorities can conduct audits for three calendar years preceding the audit. In this case, one should take into account the rule about the inadmissibility of repeated on-site audits of the same taxes payable or paid by the taxpayer for the audited tax period.

Unlike a desk tax audit, which is carried out periodically upon submission of the relevant documents by the taxpayer, an on-site audit can only be carried out on the basis of a decision of the head of the tax authority.

The time for conducting an on-site inspection is limited to two months, but this period only includes the time of actual presence of inspectors on the territory of the inspected taxpayer, fee payer or tax agent. This rule results in audits being delayed indefinitely, as tax officials practice interruptions in tax audits.

The Tax Code of the Russian Federation provides tax officials with broad powers when conducting on-site inspections. Thus, during the audit, an inventory of the taxpayer’s property may be carried out, an inspection of production, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects. Documents may also be seized, witnesses may be questioned, and, if necessary, an examination may be ordered. Tax legislation also provides the expert with fairly broad powers when conducting an examination. The expert has the right to familiarize himself with the inspection materials related to the subject of the examination and submit requests for additional materials to be provided to him. An expert may refuse to give an opinion if the materials provided to him are insufficient or if he does not have the necessary knowledge.

If a situation arises where certain information is missing, an additional examination is assigned.

The results of an on-site tax audit are documented in an act no later than two months after the preparation of a certificate of the audit conducted by authorized officials of the tax authority. The inspection report sets out the identified, documented facts of tax offenses (or indicates their absence), as well as the conclusions and proposals of the inspectors to eliminate the identified offenses and references to the articles of the Tax Code of the Russian Federation providing for liability for this type of tax offenses. The tax audit report is handed over to the taxpayer, who can submit to the tax authority objections in general or on individual provisions of the act or a written explanation of the reasons for refusing to sign the act, accompanying his objections with documents confirming the arguments expressed.

Desk checks.

In the modern world, much attention is paid to desk audits of tax reporting.

A desk audit is the least labor-intensive form of tax control (labor costs for its implementation are several orders of magnitude lower than for an on-site audit) and the most amenable to automation. This type of tax control, as a rule, covers 100% of taxpayers who have submitted tax reports to the tax authorities, while tax authorities are able to conduct on-site audits only for 20-25% of taxpayers.

A desk audit has a dual purpose: firstly, it is a means of monitoring the correctness and reliability of the preparation of tax returns, and secondly, the main means of selecting taxpayers for on-site audits.

So, improving the tax control system is, first of all, a transition to information technology, which makes it possible to fully automate the process of selecting taxpayers with the most characteristic deviations in levels and dynamics, and to assess the real size of the taxpayer’s tax obligations.

3.2 Regulation in the tax administration system

The purpose of tax regulation is to achieve a balance of public, corporate and personal economic interests of participants in tax legal relations. Tax regulation pursues the interests of the state in the fiscal sphere of activity, i.e. aimed at maximizing public interests. The forms of tax regulation include: a tax incentive system; optimization of tax rates; system of tax incentives and measures of authorized action.

The tax incentive system involves:

· changing the deadlines for paying taxes and fees, as well as penalties;

· providing a deferment or installment plan for tax payment;

· providing a tax credit or investment tax credit;

Tax incentives have always been a constant companion of taxes. A mechanical reduction in benefits can negatively affect the financial condition of a business entity and even the economy of the country as a whole. The problem has always been to improve the efficiency of existing tax incentives in current legislation. The use of tax incentives should not be detrimental to budget revenues, corporate and personal economic interests.

Tax incentives are accompanied by tax benefits. “Tax and fee benefits are recognized as the advantages provided for certain categories of taxpayers and fee payers provided for by the legislation on taxes and fees compared to other taxpayers or fee payers, including the opportunity not to pay a tax or fee or to pay them in a smaller amount.

A set of tax incentives means “tax incentives that reduce obligations to the government.” These include:

· benefits provided by reducing the tax base;

· benefits provided by reducing the tax rate.

The second part of the tax incentive system is represented by deferred tax liabilities, i.e. tax incentives in the form of changing the timing of payment of obligations to the state.

Deferred tax liabilities can be divided into two groups:

· Deferred tax liabilities arising as a result of tax holidays provided by government authorities;

· Deferred tax liabilities arising from the distribution of taxes between reporting periods.

One of the most effective government incentive instruments is financial assistance received by self-supporting enterprises from the state budget in monetary or material forms. This type of incentive can take the form of:

· government subsidies;

· government subsidies;

· government subsidies;

The types of tax incentives discussed above are different in their economic nature and can be presented in the form:

· reducing obligations to the state: here the funds released due to tax benefits, if the conditions specified by law are met, are the own funds of the business entity;

· changing the timing of payment of obligations to the state: here the funds that appeared due to the deferment of tax payments are borrowed funds of the business entity. Both of these funds appear at the economic entity as a result of a change in obligations, therefore, at the time of their occurrence, operations for the transfer of inventory or monetary assets are not carried out;

· state assistance, which is provided to a business entity for certain purposes and is irrevocable, i.e. the material or monetary resources received become the property of the business entity.

The most important element of tax incentives in Russian practice in recent years is the restructuring of debts on taxes and fees, as well as penalties and fines.

The procedure for debt restructuring for organizations of any legal form and industry may include:

· repayment of accounts payable to the federal budget for taxes and fees within six years, for penalties and fines - within four years after repayment of debts on taxes and fees;

· restructuring of accounts payable for penalties and fines without restructuring of the principal debt;

· write-off of half of the debt for penalties and fines upon repayment of half of the restructured debt within two years and timely payment of current tax payments to the federal budget within two years after the decision is made;

· complete write-off of debts on penalties and fines upon repayment of the restructured debt within four years and full timely payment of tax payments to the federal budget also within four years.

Since the economic effect of restructuring is indisputable, the basis for canceling the right to restructuring is payment of current payments for taxes and fees not in full or untimely for the past quarter, or in violation of the schedule.

From the above, the regulation method is an integral part of tax administration.

3.3 Improvements in tax administration in the Russian Federation

The modern tax administration system in Russia is going through a period of its formation. In this process, one has to overcome significant difficulties associated with a number of problems that can be divided into three groups:

) the need to establish tax administration, the presence of gaps and shortcomings in the general principles of tax law;

) deficiencies in the wording and regimes of tax laws governing the application of specific taxes. Among them, it is worth highlighting the laws regulating taxes on income and property of individuals and VAT;

) shortcomings in the work of tax authorities: in the management and organizational structure of tax authorities, in relations between higher and lower tax authorities, in relations between tax authorities and authorities of the relevant administrative-territorial entities, in organizing the use of information capabilities of other government bodies and information located at the disposal of “third parties”, as well as in the practical application of some existing regimes, rules and regulations, formally enshrined in tax legislation, but used either with deviations or with insufficient efficiency. The latter include, for example, the application of tax legislation in relation to foreign persons (primarily from the so-called near abroad), branches and non-resident divisions of Russian companies and enterprises, especially large owners who receive their main income not in the form of wages or officially paid dividends on shares , and small businesses.

New amendments to tax legislation.

Quite a few changes have been made to tax legislation.

1.One of these concerns VAT. Thus, the grounds for applying the zero rate, the rules for applying tax deductions, as well as the lists of non-taxable amounts and cases when VAT previously accepted for deduction is subject to restoration have been clarified. A long-awaited innovation for taxpayers is the establishment of a procedure for issuing invoices in connection with changes in the cost of goods shipped (work performed, services rendered, property rights transferred).

2.A new procedure has been established for the forced collection of tax debts, fees, penalties and fines from the property of a taxpayer - an individual (Russian citizen, foreign citizen, stateless person) who is not an individual entrepreneur.

The amount of debt is subject to collection by the tax authority within six months (with the possibility of reinstatement of the period by the court if the reason for missing it is recognized as valid), as a rule, from the date of expiration of the deadline for fulfilling the requirement for voluntary payment - in the order of writ proceedings, if:

the debt exceeded 1,500 rubles;

the total amount of debt on the taxpayer's tax obligations for the last three calendar years exceeded 1,500 rubles;

the total amount of debt on the taxpayer's tax obligations, based on the requests for voluntary payment sent by the tax authority, although did not exceed 1,500 rubles, three calendar years have passed since the expiration of the payment deadline for the earliest request.

Forced collection of property in the order of writ proceedings may be accompanied by a petition from the tax authority to seize the property to ensure the execution of a court decision, as well as the opportunity, difficult due to the lack of detail of the relevant material and procedural grounds, to terminate agreements on the transfer of the taxpayer’s property for use and foreclose on the taxpayer’s property ( Subclause 3, Clause 5, Article 48 of the Tax Code of the Russian Federation).

If a court order is canceled, the tax authority may, within a six-month period (with the possibility of reinstatement if the court finds the reason for its omission to be valid), apply to the court through a lawsuit.

Execution of a court decision occurs in accordance with the general procedure for enforcement proceedings in compliance with the following sequence of foreclosure on the debtor’s property:

· funds in bank accounts;

· cash;

· property transferred under an agreement for the use of other persons without transferring ownership of this property to them, if in order to ensure the fulfillment of the obligation to pay taxes, fees, penalties, fines, such agreements are terminated or declared invalid in the prescribed manner. The transfer mentioned above by the legislator “by agreement into possession, use or disposal to other persons without transferring ownership rights to them” apparently means civil law agreements for paid or gratuitous use of property (movable and immovable bodily things), as well as trust management structures , but does not concern the consequences of the emergence of collateral encumbrances on property, other property rights of third parties or the disposal of property in the interests of the beneficiary;

· other property, with the exception of those intended for everyday personal use by an individual or members of his family, determined in accordance with the legislation of the Russian Federation.

) It has become possible to send a tax payment notice to the taxpayer electronically via telecommunication channels.

Personal income tax (NDFL)

1)The form, the procedure for filling it out, as well as the electronic format of the 3-NDFL declaration have been approved.

2)The tax base may be reduced by the amount of the professional tax deduction when receiving income for the creation, performance or other use of works of science, literature and art, remuneration to the authors of discoveries, inventions and industrial designs. By determining the amount of professional deduction not from the established standard, but based on actual expenses incurred, the amount of accrued or paid contributions for compulsory medical, social and pension insurance can be recognized as an expense of the taxpayer. The provision applies primarily to individuals who are individual entrepreneurs and apply the general tax regime, as well as to some self-employed persons (for example, privately practicing lawyers), since the condition for recognition as an expense is the fact of independent payment of the mandatory insurance contribution.

Land tax

1)A provision has been established regarding the property constituting a mutual investment fund, similar to that discussed earlier for the taxation of property of organizations. Land tax in relation to the land plots constituting the property of a mutual land fund is paid at the expense of the property (primarily, apparently, cash) of this mutual investment fund. The managing organization is recognized as the taxpayer.

2)The obligation for taxpayers - organizations or individuals who are individual entrepreneurs - to submit tax calculations for advance payments to the tax authority has been cancelled.

Transport tax

The size of most minimum tax rates has been halved, the direct value of which is established by the law of the constituent entity of the Russian Federation and can be no more than 10 times higher or lower than the mentioned value. The changes did not affect boats, yachts, jet skis, or aircraft.

Conclusion

The task of forming a functioning tax system is common to all developed countries. Russia is no exception in this sense. At the same time, in Russian tax practice, the problems associated with borrowed Western models, types and regimes of taxation are aggravated by the difficulties and shortcomings remaining from the previous system of command-administrative regulation of the economy.

Tax administration is the most socially expressed area of ​​managerial influence. Shortcomings in tax administration lead to a sharp decrease in tax revenues to the budget, increase the likelihood of tax violations, upset the balance of inter-budgetary relations between regions and the federal center and, ultimately, increase social tension in society.

I would like to give my definition of tax administration - this is a system of state management of tax relations, including the implementation of tax control and work with tax debts, provision of information to taxpayers, holding guilty persons accountable for tax offenses, consideration of complaints against acts of tax authorities, their actions or inactions officials and direct management of the tax authorities system.

The main problems requiring immediate solutions are the following:

a) unjustified complexity of taxation systems;

b) insufficient level of tax administration;

c) inflated income tax rates;

d) widespread tax evasion.

All these problems are relevant for Russia. The complexity of tax legislation is growing, taxation of income from labor activity has increased to indefinitely high levels (workers on their official wages are subject only to direct tax payments of almost 50%, and VAT (20%), excise taxes and customs duties should be added to them). In terms of the scale of tax evasion, Russia has become a recognized champion: according to various estimates, from 32 to 40% of all income and profits generated in the economy avoid taxation. These are mainly the financial and trade sectors, export operations; actual tax benefits are used by corrupt officials (the annual volume of bribes in the country, according to recent estimates, exceeds 30 billion US dollars) and criminals (at least not a smaller amount of income).

In addition, as the practice of recent years shows, attempts to eliminate the main shortcomings of the current tax system by introducing, although correct, only individual, “spot” changes to tax legislation, are futile. Tax reform should include, on the one hand, reducing the tax burden and resolving the most important issues for business, on the other hand, greater “transparency” of taxpayers for the state, improving tax administration and narrowing opportunities for tax evasion.

Therefore, I think the state needs to revise the tax code. Since after some time something irreparable may happen, each law will contradict each other and this will provide an incentive for the development of the shadow economy. This fact will cause a budget deficit, and then decent taxpayers will suffer, because the state will need to collect money from somewhere.

Thus, I examined the essence, place, tasks, methods and improvements of tax administration.

Bibliography

1) Bakhrakh D.N., Rossinsky B.V., Starilov Yu.N. Decree. Op.

2) Dadashev A.Z., Lobanov A.V. Tax administration in the Russian Federation. M.: 2002

)Paskachev A.B., Kashin V.A., Boboev M.R. Large explanatory dictionary of tax terms and norms, M. 2002 Decree op.

)Tax Code of the Russian Federation. Part 1 art. 56

)Alekhin A.P., Karmolitsky A.A. Administrative law of Russia. Basic concepts and institutions. Moscow, 2004.

)D.G. Burtsev, Yu.A. Krug, S.B. Murashov. Fundamentals of tax administration: basic course. St. Petersburg 2009

)http://base.garant.ru

)http://www.consultant.ru

Similar works to - Improving tax administration in the Russian Federation

Over the past decade, Russia has been in a state of permanent reform of the tax system. The process of improving the tax system is endless, since each new stage in the development of society has its own priorities for economic development, which, in turn, requires an adequate solution to the problems of interaction between business entities and the state. An analysis of the execution of the federal budget shows that the main causes of the budget crisis are of a reproductive nature and lie in the accumulated underlying negative phenomena in the economy, narrowing the tax base and reducing the level of tax revenues. The decisions of the Government of the Russian Federation and the Bank of Russia on the devaluation of the ruble exchange rate, the restructuring of government short-term obligations, and the introduction of a moratorium on foreign exchange transactions of a capital nature especially revealed the instability of the country’s socio-economic and financial situation. President of Russia V.V. Putin in the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation “On Budget Policy” currently requires further modernization of the tax system in order to create comfortable tax conditions for the transition of the domestic economy to an innovative path of development. , carried out in Russian society in recent years, have led to the need to improve tax legislation, and excessive state obligations have given rise to high and overly complex taxes. Numerous benefits and unequal treatment of taxpayers by tax authorities make the tax system unfair. “Tax oases” are thriving throughout the country, creating a legal basis for massive tax evasion. Tax administration has not yet reached a level at which paying taxes is more profitable than avoiding them.

The tax system still contains a large number of poorly collected taxes, which complicate the economic activities of enterprises and contribute to business going into the shadows. There are still shortcomings in tax legislation, in the practical tools for calculating and paying taxes and other obligatory payments to the budget, which make it possible for unscrupulous taxpayers not to fulfill their obligations to the state and lead to significant losses for the budget. The tax process is especially negatively affected by the imperfections that establish the procedure for fulfilling obligations to pay taxes and fees, the relationships between participants in tax relations, and the responsibility for performing tax duties. Expert assessments, based on a real analysis of taxation practice, the effectiveness of existing tax legislation, mechanisms and procedures for tax collection and their extrapolation, give reason to believe that, designed to ensure a systematic and comprehensive improvement of the entire taxation system, not only does not eliminate shortcomings in the regulation of tax legal relations , but in a number of provisions it aggravates the already critical situation regarding tax collection. Currently, the question of the need to take additional measures to improve federal tax legislation has become particularly acute. The significant shortfall in tax collection is due, first of all, to the fact that the current legislation does not contain the necessary standards to ensure complete registration of taxpayers.

On average, in the country, about 3% of enterprises and organizations registered with state registration authorities do not register and, accordingly, do not pay taxes. In addition, approximately 40% of taxpayers registered with the tax authorities do not submit accounting and tax reporting annually, and 10% of enterprises and organizations submit so-called zero reporting. What are the main goals of improving the tax policy of the Russian Federation? This is reducing the tax burden on the economy, streamlining government obligations, concentrating financial resources to solve priority problems, reducing the dependence of budget revenues on world price conditions, creating an effective system of interbudgetary relations and public finance management. Tax reform is designed to reduce the tax burden on taxpayers, simplify the tax system, and equalize tax conditions. Taxpayers must be protected from the arbitrariness of tax inspectors, including through effective judicial mechanisms. At the same time, the liability of taxpayers for non-payment of taxes should be tightened. The Tax Code of the Russian Federation establishes a rule on the registration of taxpayers with the tax authority at their location. Doctor of Economic Sciences V.G. Panskov believes that this is not enough. V.G. Panskov also believes that the registration of legal entities - commercial organizations in residential premises should be prohibited. It is necessary to establish that registration of newly created enterprises and organizations, as well as enterprises and organizations created on the basis of liquidated business entities or as a result of reorganization procedures, should be carried out only upon presentation to the registration authority of a certificate from the tax authority stating that they and their founders have no debt in paying taxes or other obligatory payments. At the same time, it is necessary to review the liability of taxpayers for violating deadlines or evading registration with the tax authority. In order to strengthen the responsibility of taxpayers for these tax offenses, it seems appropriate to significantly increase the amount of the fine.

In general, the main directions for improving the tax system are:

Ensuring the stability of the tax system;
maximum simplification of the tax system, removal from laws and regulations of norms that have ambiguous interpretation;
easing tax pressure by reducing tax rates, ensuring a reasonable level of tax exemptions;
optimal combination of direct and indirect taxes. It should be borne in mind that in developed countries in recent years preference has been given to direct taxes, while the focus on indirect taxes indicates the inability of tax administrations to organize effective collection of direct taxes;
strengthening the role of property taxes that have a stable tax base;
bringing into compliance with tax legislation other laws that in one way or another affect the procedure for calculating and paying taxes;
maximum consideration when taxing the real costs of business entities associated with their production activities;
improving personal income taxation, developing a flexible taxation scale taking into account the inflationary process;
development of the principle of voluntariness when paying taxes, an integral part of which is timely informing taxpayers about changes in tax legislation, providing consulting services in the calculation and payment of taxes.

It would also be advisable to supplement the tax legislation with rules introducing temporary legal restrictions on the activities of enterprises that evade paying taxes and have a stable, non-reducing debt in payments to the budget for a long time.

In addition to improving the tax system, it is necessary to make changes to the provisions of federal laws regarding tax revenues. Currently, the volumes of income from the main sources are not approved in these laws, but are only determined as accounting indicators. This nature of budget indicators does not have the force of a binding legislative norm. In this regard, failure to meet the target volumes of revenue does not entail any legal consequences for the relevant executive authorities.

The Tax Code provides for a reduction in the total number of taxes while maintaining the most significant taxes, both from a fiscal perspective and from the perspective of regulating economic processes. In this regard, a significant part of existing local taxes, which have weak fiscal and regulatory significance, is abolished. At the same time, the composition of local taxes is replenished by transferring them under the jurisdiction of local authorities. Insufficiently effective ones are excluded from federal taxes: the fee for using the name “Russia”, the tax on transactions with securities, the tax on the purchase of motor vehicles and the tax on the sale of fuels and lubricants. At the same time, the composition of federal taxes is replenished with a number of new taxes related to the use of natural objects. The Tax Code of the Russian Federation provides for a fundamentally new approach to the collection of property taxes, meaning the gradual replacement of traditional property taxes with real estate taxes, etc.

It is also worth saying a few words about the Law of the Russian Federation “On the Fundamentals of the Tax System of the Russian Federation.” The total number of taxes and fees in force in the Russian Federation has been reduced as a result of amendments to the Law of the Russian Federation “On the Fundamentals of the Tax System of the Russian Federation”. This allows us to solve one of the tasks of the Tax Code of the Russian Federation - reducing the existing tax burden in Russia. For example, instead of 49 taxes and fees established by federal legislation, no more than 25 are now levied. It is important to emphasize that with the adoption of the Tax Code of the Russian Federation, the list of federal, regional and local taxes remains exhaustive, that is, not a single legislative body of the subject of the Federation and representative A local government body still does not have the right to establish a tax not provided for by the Tax Code of the Russian Federation. Streamlining taxation is, first of all, aimed at abolishing previously irrational taxes and other payments. In principle, only the main taxes that form the basis of the Russian tax system have been retained - tax on organizations, tax on personal income, resource and some other payments. They have been tested in many states with different tax systems and have proven to be quite effective; over the many years of their existence, Russian payers have also adapted to them. The second part of the Tax Code makes an attempt to eliminate shortcomings and streamline the collection of VAT, income tax and a number of other taxes.

In particular, improving the procedure for calculating and paying VAT includes the following areas:

Expanding the circle of taxpayers at the expense of individual entrepreneurs;
streamlining the tax calculation and payment system;
introduction of a unified procedure for refunding input VAT for all areas of activity, including retail trade and public catering;
establishing in law the methodology for calculating value added tax based on invoices;
reduction of tax benefits.

Reducing tax rates, of course, should have a positive effect on incentives for work and entrepreneurial activity, which should lead to growth and increase in production output and consumer demand due to the growth of non-taxable income. All this helps to increase government revenues, curb price increases and inflation, and bring the economy to light.

The main drawback of the code is that it is based on far from indisputable premises underlying the current tax policy of Russia, in particular, the reorientation of the tax system from predominantly direct taxes to consumption taxes, as well as strengthening the tax pressure on individuals with insufficient development of the income tax system. In the new conditions of development of market relations, the nature of government expenditures changes, their share decreases in the direction of financing the national economy. Enterprises, acquiring more and more economic freedom, are able to independently solve most of the problems of their economic development. All this contributes to the formation of such a composition and structure of government spending, which in turn will allow solving three main tasks:

Financing the needs of socially vulnerable segments of the population;
meeting the needs of fundamental scientific research (space programs, environmental problems and other research);
financing of management systems and the country's turnover within the limits of sufficiency.

All of the above-mentioned consequences of breaking the old political and economic foundations in our country are the initial basis, the predetermining condition for working out the optimal level of taxation:

Reducing government spending to an optimal, socially necessary level by canceling various types of financial injections into ineffective enterprises and industries and allocating federal budget loans to those regions that ensure progressive progress towards the market and growth in the well-being of citizens;
creation of a tax system that stimulates the development of the economic basis, and this means reducing the tax burden for enterprises producing competitive goods and services;
government stimulation of investment using various methods;

Thus, improving taxation is inextricably linked with the creation of a solid economic basis and stable political conditions for social development. The formation of stable preconditions for the gradual transformation of the taxation system into a factor of economic growth depends on how quickly this is created. The conducted study of the tax system of the Russian Federation, the theoretical foundations of the construction of tax systems and the analysis of the compliance of the structure of the Russian tax system with the basic principles and economic law of the formation of the tax system allows us to draw the following conclusions:

The Russian tax system as a whole corresponds to the theoretical principles and economic laws of constructing the tax system, however, there are some contradictions, which, however, are inevitable, but should be kept to a minimum;
- the tax system established by the Tax Code of Russia has become “better in quality”, more streamlined, this was manifested, first of all, in the abolition of previously irrational taxes and other payments of a tax nature. In principle, only the main taxes that form the basis of the Russian tax system have been retained - value added tax, excise taxes, corporate income tax, personal income tax, resource and some other payments;
- The Russian tax system is built in such a way that everyone is equal before it. There is no “discrimination” against taxpayers based on, say,

Tax planning is the basis of market relations of all business entities and economic objects with different forms of ownership, the importance of which is determined by modern tax legislation, which provides for different tax regimes depending on the status of the taxpayer, the directions and results of its financial and economic activities, the place of registration and the organizational structure of the taxpayer's organization .

Improving tax planning at an enterprise involves carrying out such activities as: developing a tax strategy, managing tax risks and organizing internal tax control.

Tax strategy is usually understood as the management of the financial and economic activities of an economic entity, which is aimed at increasing the efficiency of its interaction with the state taxation mechanism in order to legally reduce the tax burden, as well as identify financial resources for their subsequent capitalization.

The objects of the tax strategy should be:

Objects of taxation;

The process of forming the tax base;

Procedure for fulfilling tax obligations.

Let us note that a properly formed strategy makes it possible to identify the strongest participants in the chain, replace and stimulate those lagging behind, and thereby highlight criteria that allow us to identify effective links and form an effective chain. .

The tax strategy includes all areas of the organization’s work and serves as a means of communication between the managers and employees of the enterprise, the tax service and external consultants. This connection is necessary, firstly, to legally reduce the tax burden, and secondly, to identify financial resources and subsequently for their capitalization.

In addition to forming a tax strategy, it is necessary to properly manage tax risks. Reducing tax risks and optimizing taxes is one of the key difficulties of many taxpayers. All organizations, without exception, one way or another, strive to reduce the amount of tax payments, and only one criterion distinguishes them from each other - these are the methods of achieving this mission.

The essence of tax optimization is to reduce the amount of taxes payable through justified lawful actions of the taxpayer, which include the absolute application of all benefits, tax exemptions, etc. given by law.

The main task of tax optimization is considered not only to save on tax payments, but also to reduce tax risks. And to do this, it is necessary to establish the basic principles that must be adhered to when carrying out activities aimed at identifying, assessing and reducing tax risks. These basic principles include:

1) the principle of cost adequacy. That is, the cost of the introduced risk reduction scheme cannot be greater than the amount of possible losses that are a consequence of tax risks.

2) the principle of legal compliance. The model for optimizing tax risks must be legitimate in relation to Russian and international legislation.

3) the principle of confidentiality. Access to data about the actual purpose and consequences of operations must be extremely limited.

4) the principle of controllability. Reducing tax risks depends on well-designed controls.

5) the principle of an acceptable combination of form and content. This principle is that when an organization that does not have fixed assets on its balance sheet and has only directors on its staff, it provides transport and any other services.

6) the principle of neutrality. Tax risks must be optimized through your tax payments.

7) the principle of diversification. Optimization of budget allocations may be affected by various unfavorable factors.

8) the principle of autonomy. Risk optimization efforts should be less dependent on external participants.

Since tax optimization is considered only a type of tax behavior of a business, in this case the risks when using it are similar to the risks of taxpayers who do not use it.

Figure 1. Tax risks

In order to minimize tax risks, it is necessary to apply the principles presented in Figure 2.

Figure 2. Optimization principles

The next necessary measure to improve tax planning is the organization of internal control.

The internal tax control system is a set of tasks, operating principles, organizational measures, methods and procedures that are used as means for orderly and effective control over the correctness of calculated tax amounts, correction and prevention of errors and distortions of information in tax registers and tax reporting forms, and also timely preparation of reliable tax reporting.

The internal tax control program usually takes into account the following control procedures:

A set of applied control procedures;

The order and results of their application;

Actions according to the results obtained.

The main requirements that apply to the implemented control procedures are:

1) the effectiveness of control operations in the field of identifying and correcting mistakes;

2) efficiency of preparation of internal and external tax reporting forms;

3) feasibility when implementing control procedures.

In the conditions of modern economic reality, the tax component in the management system of an organization is becoming increasingly important, since taxes have a significant impact on the financial performance of activities. Thus, a carefully designed tax planning system is an important factor determining the preservation of the organization’s competitiveness.

Bibliography:

1. Bespalov M.V. Tax planning and tax optimization: main goals, objectives and principles of implementation // Accounting in budgetary and non-profit organizations. – 2013. - No. 24. – pp. 24-28
2. Lyashchenko N.A. The ABC of tax planning for business activities // Management and economics in the 21st century. – 2015. - No. 1. – pp. 11-17
3. Maziy V.V. Organization of the budget system at the enterprise//Internet journal Science Research. – 2012. - No. 4 (13). – P. 175
4. Mirgazizov V.V. Risks of tax optimization//Bukhgalteriya.ru. – 2008. [Electronic resource] – Access mode. – URL: http://www.buhgalteria.ru/article/5613 (Date of access: 02/18/2017).
5. Tax Code of the Russian Federation. – M.: Eksmo, 2016
6. Podmogilnaya O.I. Basic approaches to the formation of corporate marketing strategies // International Economic Forum. [Electronic resource] – Access mode. –URL: http://www.be5.biz/ekonomika1/r2010/01558.htm (Accessed 02/14/2017).

2. Tax process, its content and elements

State tax management as a system for managing tax flows operates within the framework of established procedures and elements of the tax process. Considering that tax flows cannot arise and move outside the tax process, the latter is both a condition and an object of management.

In a narrow (budgetary procedural) understanding, the tax process represents the activities of state authorities and local governments in the preparation, consideration and execution of tax budgets.

From a broad (economic) point of view, the tax process includes procedures for drawing up, reviewing and executing tax budgets, as well as tax law, taxation system, tax system, tax system, tax mechanism and tax policy, that is, it is a complex system that synthesizes the entire complex of tax management relations in the country. Thus, the content of the tax process in its broad, economic understanding consists of the management relations of state tax management with tax budgets established by the norms of tax law on the basis of the established taxation system, tax system and tax mechanism within the framework of the accepted concept of state tax policy.

Tax budgets form part of the general budgets of all levels of government, associated with the formation and use of tax revenues and tax expenses. The expenditure part of tax budgets, unlike regular budgets, includes costs of administering tax payments (costs of maintaining tax administration and tax control bodies), budget losses as a result of tax incentives and changes in current tax legislation and other costs. The difference between tax revenues and tax expenses is tax profit.

Tax budgets, unlike general budgets, do not go through the stage of approval by legislative (representative) authorities. It is rather a working document of the relevant executive authorities and management, but on which the revenue part of the general budgets is based. Since tax revenues form 80–90% of all incomes of the latter, special requirements are placed on the realism of the compiled tax budgets. For this purpose, optimistic and pessimistic tax budgets, taking into account basic indicators differently.

The execution of tax budgets is aimed at ensuring the full and timely receipt of tax revenues, identifying reserves for their additional mobilization, as well as minimizing tax expenses, taking into account expediency. Cash execution of the tax budget by income is carried out by the bodies of the Federal Treasury of the Ministry of Finance of the Russian Federation and its territorial divisions.

Tax law, taxation, tax system, tax system and tax policy are elements of the tax process. Each of them occupies a corresponding niche in the structure of the tax process, and it is on their basis that the tax budgets of all levels of government are directly managed.

Tax law permeates the entire complex of tax relations, forming the legal support for the tax process. Tax law is a set of legislative and other regulations governing the fundamentals and organization of the tax process, the tax system, the collection of established taxes and fees on elements of taxation and tax control. Tax law directly implements a specific legislative and compulsory form of tax relations.

Tax law provides legal registration and legal organization of tax relations in terms of methodological and practical provisions on the essence, principles of organization of taxes and taxation, on the composition of the tax system and elements of taxation, on the procedure for collecting established types of taxes and on relations related to the emergence, change and termination tax obligations. The provisions of tax law are enshrined in the current tax legislation:

· Legislation of the Russian Federation on taxes and fees;

· legislation of the constituent entities of the Russian Federation on taxes and fees;

· regulatory legal acts of representative bodies of local government on taxes and fees.

The legislation of the Russian Federation on taxes and fees consists of the Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it. The Tax Code (TC) occupies a dominant position in Russian tax legislation, establishing the system of taxes levied on the federal budget, as well as the general principles of taxation in the Russian Federation, including (Article 1 of the Tax Code):

1) determines the types of taxes and fees levied in the Russian Federation;

2) establishes the grounds for the occurrence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees;

3) determines the basic principles for establishing taxes and fees of constituent entities of the Russian Federation and local taxes and fees;

4) establishes the rights and obligations of taxpayers, tax agents, and other participants in tax relations;

5) determines the forms and methods of tax control;

6) establishes liability for committing tax offenses;

7) establishes the procedure for appealing actions (inactions) of tax authorities and their officials.

The Tax Code is a law of direct effect in terms of the above-mentioned general principles of taxation, establishment, administration and collection of taxes and fees. This means that the provisions of other legislative and regulatory acts governing tax relations should not supplement or change, but can only clarify the provisions directly regulated by the Tax Code of the Russian Federation. Such regulatory legal acts include, for example, methodological recommendations, explanations for calculating the tax base, deciphering lists of types of activities, etc. They relate to certain types of taxes and are issued in the form of resolutions, orders, instructions and similar legal acts issued by the Government of the Russian Federation, The Ministry of Finance of the Russian Federation, the Federal Tax Service, the Federal Customs Service, and other authorized bodies.

Tax legislation of the constituent entities of the Russian Federation consists of laws and other regulations on taxes and fees adopted by the legislative (representative) authorities of the constituent entities of the Russian Federation in accordance with the Tax Code. The tax legislation of the constituent entities of the Russian Federation introduces on their territories regional taxes and fees established by the Tax Code of the Russian Federation in terms of specific rates (but not higher than the marginal rates established by the Tax Code), tax benefits (within the list established by the Tax Code), the procedure and deadlines for payment, tax reporting forms .

Regulatory legal acts on taxes and fees of representative bodies of local government introduce on the territory of the corresponding municipal formation local taxes and fees established by the Tax Code of the Russian Federation on elements of taxation within the tax powers of local governments: tax rates (not higher than the maximum), specific tax benefits (according to the recommended list), payment procedure and terms, reporting forms for these taxes.

Thus, tax legislation regulates the entire range of public legal relations regarding the establishment, maintenance, modification, and collection of taxes and duties in the Russian Federation, as well as relations arising in the process of tax control and prosecution for tax offenses.

In modern Russia, tax law is still in its infancy. The rights and obligations of taxpayers and tax authorities are not fully regulated, and the rules for applying punitive tax sanctions do not comply with international standards. However, the main disadvantage of Russian tax law remains its extreme instability, associated with the adoption of poorly developed tax laws and their compliance by subjects of legal relations, with the lack of a long-term, scientifically based strategy for tax reform policy.

Taxation should be understood as a legislatively established process of organizing the procedure for collecting taxes: calculation, payment and control by tax authorities. Through taxation, the activities of subjects of tax relations are realized to organize the functioning in practice of various tax forms and types of taxes on the principles and in the manner established in the laws and norms of tax law.

T.F. Yutkina considers taxation in a broad and narrow sense. In the first case, it is an economic (financial) concept that includes the whole variety of tax relations from the theoretical justification of the concept of tax relations to the legislative approval of the tax mechanism and its implementation in practice. In a narrow sense, taxation is a purely practical mechanism for managing various types of taxes, payments and fees, as well as the relationships, rights and responsibilities of tax subjects. Specific elements of taxation (payers, object, base, rates, terms, benefits), as well as the conditions, norms and rules of relations between taxpayers and tax authorities, enshrined in the law, for each type of tax constitute the technique of taxation.

Taxation and its system must be built on certain economically sound principles (fundamental requirements), reflecting both the general substantive aspects of the category under consideration and the most important organizational aspects of the functioning of the taxation system in the conditions of modern Russian reality.

The general principles of taxation are based on the well-known classical principles of A. Smith: equality of taxation, certainty and simplicity of tax calculation, certainty of timing and convenience of tax payment for the taxpayer, low cost of tax collection.

The principles of taxation are also specified in Art. 3 of the Tax Code of the Russian Federation, from the content of which the following principles can be derived:

· obligation to pay legally established taxes and fees;

· universality and equality of taxation;

· the actual ability of the taxpayer to pay taxes in a fair manner;

· non-discrimination in setting taxes based on political, ideological, ethnic, religious and other differences between taxpayers;

· the inadmissibility of establishing differentiated rates of taxes and fees, tax benefits depending on the form of ownership, citizenship of individuals or place of origin of capital (with the exception of customs duties);

· economic and legal justification (taxes should not be arbitrary and prevent citizens from realizing their constitutional rights);

· inadmissibility of violating the single economic space of the country, restricting the free movement of goods, works, services, funds or the legal activities of the taxpayer.

Despite the practical significance of the principles listed above, the Code does not reflect some important fundamental requirements, ignoring which deprives the taxation system of rationality. Therefore, taking into account and developing the opinion of modern Russian economists, they should be supplemented with the following principles:

· one-time taxation (excluding the practice of double taxation of one object and imposition of one tax by another tax);

· stability of taxation elements (their unchanged for a period of at least 3 years);

· not exceeding the total maximum level of tax withdrawals for each specific strategic period of time.

Compliance with these fundamental requirements will allow us to build a rational taxation system in the country and create a basis for the effective functioning of the Russian tax system as a whole.

Close in nature to the concept of a taxation system are tax system and tax system. Often no distinction is made between them at all, which is wrong from a management point of view.

The tax system is a combination of tax forms and types of tax payments, elements, principles and methods of taxation, as well as the rights, duties and responsibilities of subjects of tax relations (taxpayers, tax agents, bodies exercising tax control and management of the tax process), enshrined in tax legislation. The tax system includes both the tax system, the taxation system, and the totality of tax powers of the subjects of tax relations, including the bodies exercising tax control and managing the tax process. Thus, the tax system is included in the tax system only as one of the constituent elements of the latter.

The tax system is a set of tax payments based on tax relations established by the tax legislation of the country in a certain combination of classification groups and types.

Since the concept of a tax system includes a taxation system, all the principles of constructing the latter are equally applied to the tax system. However, the tax system also has its own fundamental requirements, which, together with the principles of taxation, should be the basis for building a rational tax system:

· uniform distribution of the tax burden across levels and objects of taxation, categories of taxpayers, accounting sources of tax payment, spheres and sectors of the economy;

· rational distribution of the tax system across levels of government and management, dividing tax payments into direct and indirect, general and targeted;

· optimality of the total tax burden based on establishing the optimal level of rates of basic taxes that determine the structure of the tax system;

· effectiveness and efficiency of functioning of subjects managing the tax process and tax relations.

The rights, obligations, and powers of subjects of tax relations and management of the tax process are regulated by the relevant articles of the Tax Code of the Russian Federation.

A rational relationship between different groups and types of taxes by levels and methods of taxation is an important condition for the effective functioning of the tax system. The structure of the tax system and tax system varies from country to country, reflecting national economic, social and other characteristics. However, there are also some generally accepted structural tax proportions that are typical for most developed countries.

The Russian tax system, in its composition, contains all the elements inherent in the tax systems of market-developed countries, but structurally the tax system differs significantly from the latter (Table 3).

Table 3

Structure of tax revenues of the consolidated budget of the Russian Federation, %

The most characteristic feature of the Russian tax system is the excessively high share of indirect taxes on production and imports in tax revenues - over 60%. In most developed countries, this share falls on direct income taxes and personal taxes. The high level of indirect taxation of business intensifies inflationary processes in the country, restrains the growth of consumption, the effective demand of the population, and therefore real economic growth.

Despite Russia’s enormous natural potential and the share of raw materials industries in GDP – more than 50%, the share of tax payments for natural resources, although tending to grow, is insignificant. This suggests that a significant part of natural resource rent remains in the hands of private business, rather than being used to meet public needs.

Direct government management of the country's tax system and tax flows is carried out through the tax mechanism, another important element of the tax process. The tax mechanism operates a legislatively formalized system of taxes and taxation in accordance with the priorities of state tax policy. From here, The tax mechanism is a set of forms, methods and tools of state tax planning, organization of execution of tax budgets, state tax regulation and tax control, established by the norms of tax law, implemented within the framework of the adopted concept, strategy and tactics of state tax policy.

· state tax planning (forecasting, budgeting);

· organization of execution of tax budgets;

· state tax regulation;

· state tax control.

Through these elements of the tax mechanism, the tax system is activated and the state’s tax policy is implemented in its fiscal, regulatory and control directions.

State tax policy forms the conceptual basis of state tax management. It determines the priorities, strategy and tactics for the development of tax relations in the country, taking into account objective market and tax laws and patterns of economic development. State tax policy is a set of strategic directions, tactical measures and actions in the field of increasing the efficiency of tax process management, development of the tax system and tax mechanism in order to achieve the maximum possible significant fiscal, regulatory and other result at this stage of economic development.

The interaction between state tax management and state tax policy is twofold. On the one hand, the latter structurally constitutes an element of management, its conceptual basis, a guideline for management activities; on the other hand, tax management is a management system that is aimed at implementing the strategy and tactics of tax policy by making effective decisions to manage incoming and outgoing tax flows.

An effective tax policy of the state must be based on certain principles. Such principles of state tax policy, taking into account the specifics of Russia, include the following fundamental requirements:

1) promoting real economic growth (growth of GDP, income of economic entities);

2) ensuring stable growth rates of government revenues not by increasing the tax burden, but on the basis of growth in economic indicators;

3) creating favorable conditions for the development of private initiative and investment in the commodity-producing sphere, for the introduction of new technologies, equipment and support for applied research work;

4) stimulating the export of products from manufacturing industries;

5) protecting domestic producers and the national market from unfavorable external conditions;

6) stimulating capital accumulation in priority sectors of the real sector of the economy;

7) unity of tax strategy and tactics, federal and territorial tax policy in a single tax space throughout the country;

8) integration into the global economic and tax space.

This text is an introductory fragment. From the book Individual Entrepreneur [Registration, accounting and reporting, taxation] author

2.37. Tax deduction If an entrepreneur pays a single tax on the amount of income received and he employs employees, then he will have to charge the amount of their wages and the amount of: insurance contributions for compulsory pension insurance; insurance premiums for

author Gartvich Andrey Vitalievich

Tax period The tax period is the period of time that is used when calculating the tax base. For tax paid in connection with the application of the simplified tax system, the calendar year is taken as the tax period - as for most other taxes. Tax period

From the book “Simplified” from scratch. Tax tutorial author Gartvich Andrey Vitalievich

Tax period The tax period is a calendar year. Advance payments may be made during the tax period; in this case, the amount of income is calculated on an accrual basis from the beginning of the year. For income from labor activity that is paid

author author unknown

16. Tax agent Tax agents are persons who are entrusted with the responsibility for calculating, withholding from the taxpayer and transferring taxes to the appropriate budget (extra-budgetary fund). The status of a tax agent has: a) organizations in relation to tax

From the book Tax Law: Cheat Sheet author author unknown

17. Tax representative The taxpayer has the right to participate in tax legal relations personally or through a representative. Personal participation in tax legal relations does not deprive him of the right to have a representative, nor does the participation of a representative deprive him of

From the book Tax Law: Cheat Sheet author author unknown

20. Elements of taxation. Object of taxation. Tax period Elements of taxation are a set of parameters necessary and sufficient for the calculation and payment of tax. To recognize a tax as legally established, it is not enough just formally

From the book Accounting from scratch author Kryukov Andrey Vitalievich

Tax accounting Tax accounting is carried out in parallel with accounting. The purpose of tax accounting is to determine the tax base for income tax. Other taxes are calculated according to accounting data. Tax accounting is carried out according to the rules of tax legislation,

From the book Imputation and Simplification 2008-2009 author Sergeeva Tatyana Yurievna

11. Tax period The tax period for the single tax on imputed income is a quarter. If an organization or company begins its activities in the middle of the quarter, then the tax must be calculated from the beginning of the month in which the activities began. According to

From the book Management Accounting. Cheat sheets author Zaritsky Alexander Evgenievich

103. Tax accounting Tax accounting is a system for summarizing information to determine the tax base for a tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. Tax accounting is carried out for the purpose of

From the book Capital. Volume one by Marx Karl

CHAPTER FIVE THE PROCESS OF LABOR AND THE PROCESS OF INCREASE

From the book The Founder and His Company [From the creation of an LLC to its exit] author Anishchenko Alexander Vladimirovich

3.1.3. Tax accounting In accordance with subparagraph 10 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, the receipt of money or other property under a loan agreement is not income for the borrowing organization. Consequently, these amounts are not included in the income tax base. And according to paragraph 12

author Barulin S V

4.4. Tax control Tax control, as a functional element of tax management, is necessary for effective tax management. The entire process of managing tax flows ends with tax control, the results of which also

From the book Tax Management author Barulin S V

From the book Tax Management author Barulin S V

From the book The founder and his company: all questions [From creation to liquidation] author Anishchenko Alexander Vladimirovich

3.1.3. Tax accounting In accordance with subparagraph 10 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, the receipt of money or other property under a loan agreement is not income for the borrowing organization. Consequently, these amounts are not included in the income tax base. And according to subparagraph

From the book Social Entrepreneurship. Mission is to make the world a better place by Lyons Thomas

Can you describe the investment process used by Social Entrepreneurs Fund? What are its features? In other words, how does the process of financing a social project differ from financing a regular business? We study business and make investments in much the same way as

• 1.1. Modern concept of tax process
• 1.2. Procedural tax legal relations
• 1.3. Procedural aspects of the activities of tax authorities in the system of legal regulation of tax relations

Modern concept of tax process

Taxes have always played an important role for the state, since their absence cannot currently indicate the existence of any political state entity. Along with the territory, population, authorities and management, taxes are the basic link of the state. In this regard, in conditions of insufficient economic stability and economic growth, imbalance in the functioning of administrative bodies of power and management, aggravation of the foreign policy situation due to the threat of terrorism, existing ethno-national contradictions in Russia, the existence of an integral legal field that strengthens the country’s tax system is necessary. Tax problems, from the point of view of their legal content, have received little attention in the recent past. The first attempts at regulatory regulation of the market transformations taking place in recent decades and, as a consequence, the developed tax legal relations, were not fully comprehended and developed. The formation of the tax system of the Russian Federation was not sufficiently supported by a comprehensive reform of the system of Russian legislation, property, judicial and law enforcement systems, and budgetary relations.

Currently, tax legislation is very actively developing and improving. This is evidenced by frequent changes in the norms of the Tax Code of the Russian Federation, the legislation of the constituent entities of the Russian Federation, other legal regulations on taxes and fees, the systematic filling of gaps in the field of tax-legal relations, an increase in the general level of tax culture of taxpayers, and a clearer and more regulated work of tax administration subjects. The procedural and legal procedure for implementing tax regulations is becoming more and more complex and detailed. Judicial practice on tax disputes related to procedural rules is becoming more extensive and established.

The focus is on almost any legislative initiative in the tax field; scientific and scientific-practical publications on tax law issues are in great demand. In addition, tax law and tax process as academic disciplines are included in the curricula of almost all law and economic faculties.

The increased interest is obviously due to the significant interest of today's students in specialties for which professional training is based on tax law:

• tax consulting,
• tax management,
• tax dispute lawyer, etc.

Specialists professionally involved in taxation issues must have perfect knowledge of the tax process and tax procedural procedures.

In financial and legal science, more and more scientific studies are appearing that prove the existence of the tax process as a type of legal process, with its division into stages, tax proceedings, procedures, stages of the procedural order, etc.

An important stage in the development of the tax process in the Russian Federation is associated with the adoption of the Tax Code of the Russian Federation, a significant part of the content of which consists of procedural norms.

When adopting this act, the legislator, relying on the principles inherent in other procedural branches and institutions - branches of criminal procedural and civil procedural law, as well as institutions of constitutional and administrative process known to the Russian legal system, made an attempt to implement in the rules governing the tax process, principles:

• legality,
• presumption of innocence,
• procedural equality of the parties,
• accessibility,
• publicity,
• efficiency,
• competitiveness,
• protecting the interests of the state and the individual.

An analysis of tax legislation and practice indicates that the tax process already exists as a phenomenon and has all the general features inherent in the legal process, as well as special ones that distinguish it from other processes.

In addition, the timeliness of scientific and practical research on the tax process is explained by the fact that in modern financial and legal doctrine the problem of the tax process has been repeatedly raised by scientists representing various scientific schools.

The emergence of a number of new works devoted to issues of the tax process and increased attention to this issue should be considered as a positive phenomenon in the science of financial law in general.

However, the polarity of opinions of scientists on determining the content of the concept of the tax process, its place in the system of financial and tax law makes it difficult to further actively develop tax procedural law in one direction, improve the relevant norms and systematize legislation. In addition, without defining an understanding of the essence and concept of the tax process, it is impossible to move on to developing ways and means of increasing its efficiency and studying the impact of the tax process on the development of business activity in the Russian Federation.

These include the subject and method of the tax process, the subjects of tax procedural legal relations, the procedure for the distribution of rights and responsibilities between them. The study of these issues seems relevant and important, taking into account, firstly, the need for the existence and application of procedural forms through which substantive law is implemented, and secondly, the importance of legislative regulation of the procedure for fulfilling the obligation to pay taxes and fees, which is directly related to ensuring economic stability and state sustainability.

Taking into account the specifics of the tax procedural relationship, we can formulate the general concept of the tax process as follows.

Tax process is an independent type of legal process, and tax procedural law - part of tax law, which is a set of legal norms regulating public relations (arising, changing and ending in connection with the resolution of individual cases in the field of taxation by authorized bodies in order to protect the rights of taxpayers and public entities) in the process of:

• carrying out tax control activities;
• implementation of interim measures;
• bringing to responsibility for violation of legislation on taxes and fees;
• appealing acts of tax authorities, actions (inaction) of their officials.

As a rule, a mandatory feature of any stage of the tax process is the presence of a certain specific task, the failure of which impedes further activity or reduces its effectiveness.

They can be divided into those characteristic of the entire tax process (general) and those characteristic of certain individual stages of the procedural order (special).

General tasks play the role of an interconnecting factor in a unified system of the tax process, where each individual stage of the procedural order plays its role in achieving the overall result.

Special tasks reflect the special functional focus of the subject’s activity at each specific stage.

Ultimately, all stages of the procedural order ensure the achievement of a single goal. The main goal of the tax process is the fulfillment of tax obligations by the taxpayer in strict accordance with the requirements of the law.

Based on the analysis of legislation in the field of taxes and fees, tax administration, as well as the provisions of the law enforcement theory of the process, the tax process can be presented as a sequence of main stages of the procedural order.

All stages of the procedural order are interconnected and interdependent. Subsequent stages complement the previous ones in content. Each next stage logically follows from the previous one and represents a higher level of development of legal relations. A single stage ends with the adoption of a certain decision, which significantly influences the further course of activity. Such decisions, as a rule, are formalized in the form of a legal act and relate to a set of homogeneous procedural actions that complete this stage.

Each stage is characterized through the uniqueness of its constituent elements - procedural actions, procedures.

The stages of tax control occupy one of the most important places in the tax process and are determined by the nature of control activities, while having a complex, multi-level structure.

The norms of Ch. 14 of the Tax Code of the Russian Federation. In addition, a significant number of by-laws have been adopted that characterize the procedural order of tax control.

A significant number of them are mandatory for implementation only by subjects of tax administration. In other words, the Federal Tax Service adjusts the procedural procedure within the framework of the Tax Code of the Russian Federation for its employees, ensuring strict compliance with all procedural actions by tax authorities when carrying out tax control activities.

The main feature of tax control is that it covers the entire period of activity of subjects of tax legal relations, i.e. stages of tax control proceed in parallel with all stages of the tax process.

For example, according to Art. 83 of the Tax Code of the Russian Federation, when calculating tax, tax authorities use data about the taxpayer, fee payer, tax agent, as well as about their property (vehicle, land, real estate), obtained at the stage of tax control during accounting procedures. In other words, for the calculation of tax, information and documents received at the stage of tax control activities related to the registration and accounting of taxpayers are of paramount importance.

Security proceedings as a complex of procedural actions are also associated with the implementation of control activities. In particular, the tax authority monitors the fulfillment of the main obligation to pay tax, and if it is not fulfilled properly, the information received is transferred to the appropriate official to take the necessary measures. In addition, the basis for applying such a security measure as a penalty is the delay in fulfilling the obligation to pay taxes and fees. Information about this is revealed during tax control activities in the form of procedural actions to reconcile calculations with the budget of a specific taxpayer.

The stages of tax control activities interact even more and come into contact with the procedural procedure for bringing to tax liability. Moreover, the collection of materials necessary for bringing to tax liability is carried out precisely as part of tax control activities, and in the on-site tax audit report, one of the key legal acts of tax control, only documented facts of tax offenses identified during the audit are indicated; conclusions and proposals of inspectors to eliminate identified violations; links to articles of the Tax Code of the Russian Federation providing for liability for this type of tax offense.

Of great importance in the tax process is the sequence of implementation of the stages of tax control over a time period. There is also no consensus among scientists on this issue. In the scientific literature, some experts propose dividing control activities based on the content of a particular type of control activity, others pay more attention to the procedural component of control.

Taking into account the tasks carried out during each stage of procedural actions, the composition of participants, methods and forms of control activities, as well as the list of documents documenting the results of activities, and other procedural features, the following classification of stages of tax control can be constructed.

• 1. Tax registration of organizations of individuals.
• 2. Maintaining tax records with the tax authorities (re-registration).
• 3. Preparation and appointment of tax control measures.
• 4. Carrying out tax control measures.
• 5. Consideration of tax control materials and decision-making.
• 6. Pre-trial consideration of tax disputes.
• 7. Judicial consideration of tax disputes.
• 8. Removal from tax registration.

The stages of the procedural order can be defined as a unified system of methods, methods and forms for carrying out the control activities of state-authorized bodies in the field of taxation to solve common problems and ensure the functional sequence of such actions.

• Gudimov V.I. Stage of tax control in the tax process. M.: Financial law, 2006. P. 34.