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

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

• a) in relation to the input and output:
  • * input (receiving inspection);
  • * weekends (due to inspection).
• b) by submission deadline:
  • * regulatory - documents for which a deadline for execution and submission has been determined.

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

• * unregulated - documents executed upon request.
• c) according to the functional areas of activity of the tax inspectorate:
  • * legal and regulatory reference documents (laws, decrees, resolutions of state authorities and management) and organizational and methodological documents (orders, directives, instructions, methods, decisions of the State Tax Service boards, etc.);
  • * documents for calculating and accounting for the receipt of taxes, fees and other payments (personal accounts of tax payers, bank documents, tax calculations, declarations);
  • * documents on the control work of the inspection (accounting reports, balance sheets, inspection reports of enterprises and organizations, audit work logs);
  • * other types of documents.

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

An important component of off-machine information support is the classification and coding system. In the context of the functioning of AIS, methods, coding methods, rational classification of items should serve to fully satisfy user requests, reduce time and labor costs for filling out documents and effectively use computer technology, as they allow reducing the volume and time for searching for information necessary to solve problems, making it easier information processing. AIS "Tax" must use a unified system of classification and coding of information, which is based on the use of:

• a) all-Russian classifiers:
  • * countries of the world (OKSM);
  • * economic regions (OKER);
  • * objects of administrative-territorial division and settlements (SOAT);
  • * government bodies (SOOGU);
  • * branches of the national economy (OKONKH);
  • * types of economic activities, products and services (OVDP);
  • * currencies (OKB);
  • * units of measurement (SOY);
• b) departmental classifiers:
  • * forms of ownership (KFS);
  • * organizational and legal forms of economic entities (KOPF);
  • * budget revenues and expenditures in the Russian Federation (KDRB);
  • * standard bank accounts (BAC);
  • * banks (KB);
• c) system classifiers:
  • * taxes and payments (KNP);
  • * objects of taxation (KON);
  • * tax incentives (TNL);
  • * types of tax benefits (CTNL);
  • * penalties (KShS);
  • * taxpayer identification numbers (TIN);
  • * designation systems for State Tax Inspectorates (SOGNI).

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

• * based on the results of operational control, ensuring the completeness and timeliness of receipt of taxes, fees, other payments and reporting;
• * analysis and forecasting of the tax base and the receipt of taxes, fees and other payments;
• * based on the results of the control work of the tax authorities;
• * on the legal practice of tax authorities, etc. Permanent arrays contain:
• * texts of laws, resolutions and decrees of the President and Government of the Russian Federation, resolutions of local authorities, and other legal acts;
• * texts of decisions of the board of the State Tax Service of the Russian Federation, orders, instructions and plans;
• * texts of organizational and methodological documents;
• * classifiers, reference books and dictionaries used in the AIS “Tax”;
• * data from the State Register of Enterprises and taxpayer credentials;
• * normative and reference information of financial, logistical support, accounting and personnel movement. The main form of organizing data for its accumulation, processing and storage in a computer should be databases. Databases consist of arrays. Structuring of data into database information arrays must be carried out in accordance with the following requirements:
• *combining into a single database data characterized by a common physical meaning and implementing the information technology of one or more interrelated processes of the activities of tax authorities;
• * completeness and sufficiency of providing information to tax officials, within the range of data contained in the input documents;
• * organizing data into information structures and managing them through the use of database management systems (DBMS) and ensuring information compatibility between different databases;
• * organizing data in the database taking into account existing information flows between objects of the AIS “Tax” and within tax authorities;
• * ensuring information compatibility with data coming from external levels with which this system interacts;
• * implementation of the principle of consistency and single entry - data used by several tasks must be structured into system-wide structures and supported by software. The functional and information composition of the database depends on the specifics of each workplace and on the qualifications of the specialist. Professional DBs in tax authorities include:
• * databases of initial and reporting data on tax revenues in the context of sections and paragraphs of budget classification, budgets, territories, time periods according to regulated reporting forms;
• * database of operational data on tax revenues;
• * database of letters, precedents, answers, proposals on tax legislation,
• * databases of derived and integrated data based on reporting forms;
• * databases of internal documents for various purposes, etc.

The operation of such databases is ensured by special software.

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

• * Database on legislative and regulatory acts on taxation;
• * DB of instructional and methodological materials;
• * Database on general legal issues.

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

Information support of the AIS “Tax” is an information model of tax authorities. The tasks of information support for the tax authorities system depend on the main functions performed by its structures, which were discussed earlier. Information support should provide AIS users with the information necessary to perform their professional duties. The system must have the ability to distribute information storage and processing, accumulate information in data banks at points of use, provide users with automated, authorized access to information, one-time input and repeated, multi-purpose use. Information interconnection must be ensured both between the tasks solved by each functional subsystem and with external levels. External to the AIS “Tax” are not only organizations and individuals, but also financial authorities, banks, customs authorities, etc. Information support for an automated taxation system, like any other system of organizational type, consists of out-of-machine and intra-machine. Off-machine support is a combination of a system of indicators, a system of classification and coding of information, a system of documentation and document flow of information flows. In-machine support is the presentation of data on computer media in the form of specially organized arrays, databases and their information connections that are varied in content and purpose. The system of indicators consists of initial, intermediate and result indicators that are collected, converted and issued by AIS for the purpose of supporting the activities of tax authorities. Indicators characterize the objects of taxation, various types of taxes, tax rates, the financial condition of taxpayers, the state of taxpayers’ settlements with the budget, etc. The indicators are contained in the documents. Documents are the most common carrier of source and result information. The tax system operates a unified documentation system that meets certain requirements for the form, content, and procedure for filling out documents. Unified documents are used at all levels of the system. Such documents include most of the documents circulating in the tax authorities, starting with financial statements and tax calculations submitted by taxpayers to the tax inspectorates, and ending with reports compiled by the tax authorities. Information flows represent a directed, stable movement of documents from their sources to recipients. Information flows provide the most complete picture of the tax information system due to the fact that with their help, spatio-temporal and volumetric characteristics are identified, the dynamism of information processes and their interaction is reflected. Information flows reflect the organizational and functional structure of tax authorities. Units of information flows can be documents, indicators, details, symbols. Documents and the information they contain can be divided into the following groups:

1) at the place of compilation:

Input (coming to the inspection);

Weekends (coming from inspection);

2) by submission deadline:

Regulated - documents for which a deadline for execution and submission is determined;

Unregulated - documents executed upon request.

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

3) according to the functional areas of activity of the tax inspectorate:

Legal and regulatory documents (laws, decrees, resolutions of government and administrative bodies) and organizational and methodological documents (orders, directives, instructions, methods, etc.);

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

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

Other types of documents.

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

The development of automated systems not only in the tax system, but also in other systems that provide for the exchange of information, involves the widespread use of unified documentation. Among the documents received by the tax authorities, there are many unified forms, and first of all these are forms of financial statements of organizations. However, the tax authorities, like any other department, use many internal forms of documentation that can be classified as industry forms, for example, reporting forms that are used in the work of the Federal Tax Service.

An important component of off-machine information support is the classification and coding system. The Decree of the Government of the Russian Federation approved the “Regulation on the development, adoption, implementation, maintenance and application of all-Russian classifiers of technical, economic and social information in the socio-economic field” dated November 10, 2003 No. 667.

The Regulations establish the procedure for the development, adoption, implementation, maintenance and application of all-Russian classifiers, including in the field of taxation, in interdepartmental information exchange, creation of information systems and information resources.

All-Russian classifiers are developed for the main types of technical, economic and social information used in the creation of state information systems and information resources, as well as in interdepartmental information exchange.

The use of all-Russian classifiers is ensured by:

Direct use of all-Russian classifiers without changing the codes and position names adopted in them;

Inclusion in all-Russian classifiers of additional classification objects and classification characteristics that do not violate the codes and names of positions of all-Russian classifiers and the reserve positions provided for in them.

The use of all-Russian classifiers is necessary to ensure comparability of economic and statistical data on the activities of organizations and individual entrepreneurs. In the context of the functioning of AIS, methods, coding methods, rational classification of items should serve to fully satisfy user requests, reduce time and labor costs for filling out documents and effectively use computer technology, as they allow reducing the volume and time for searching for information necessary to solve problems, making it easier information processing. AIS "Tax" must use a unified system of classification and coding of information, which is based on the use of all-Russian classifiers.

In addition, departmental and system classifiers are used, for example the following classifiers:

Revenues and expenditures of budgets in the Russian Federation (KDRB);

Bank identification codes (BIC);

Taxes and payments (TNC);

Objects of taxation (KON);

Penalties (KSHS);

Taxpayer identification numbers (TIN), etc.

Concept, concepts, problems of tax information systems. The role and place of information systems in the activities of tax authorities. Basic requirements for AIS of tax authorities. Basic principles of construction and use of IP in taxation.

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Topic 3. Information systems in taxation.

1. Concept, concepts, problems of tax information systems.
   1. The role and place of information systems in the activities of tax authorities.
   2. Basic requirements for AIS of tax authorities.
   3. Basic principles of construction and use of IP in taxation.

3.1. Concept, concepts, problems of tax information systems.

The main goal of the Russian tax authorities is to collect tax payments as fully as possible under the current tax legislation. The successful achievement of this goal is inextricably linked with the improvement of the analytical and control activities of territorial tax authorities (tax inspectorate) - the main link of the tax system. Currently, the following tasks are relevant: identifying potential tax evaders; analysis of the dynamics of tax payments and their forecasting; analysis of the economic activities of enterprises in the region; development of high-quality regulatory documentation and its prompt implementation in the practical activities of tax authorities; analysis of the completeness and consistency of current legislation and development of recommendations for its improvement. The success of any measures to improve the activities of tax authorities ultimately depends on how fully and efficiently they will solve the listed problems. Informatization of the tax system is of great importance here.

The main feature of the informatization of the Russian tax system is the instability of tax legislation and the methodological basis for the activities of tax authorities. In addition, structural changes in the system are constantly occurring. The instability of the automation object causes particularly stringent requirements for the adaptive capabilities and support of the developed automated information system (AIS) regarding changing functions and adding new ones.

An automated information system in taxation is a form of organizational management of tax authorities based on new tools and methods of data processing, and the use of new information technologies.

The main goal of the development and subsequent improvement of the automated information system (AIS) of tax authorities is the construction of a functionally complete information system that unites all structures of the tax system based on a single computer network with step-by-step integration into a single information space of administrative bodies of the federal, regional and territorial levels, as well as others interested organizations (Ministry of Internal Affairs, courts, customs, banks, etc.). Achieving this goal involves solving the following tasks:

• information integration of tax authorities with telecommunications networks and provision of access to the information resources of each of them;
• equipping tax authorities with computer software and hardware systems with developed subject-oriented peripherals (specialized scanners, postal automation systems, specialized printers, etc.);
• development, creation and maintenance of a system of specialized databases and electronic data storage;
• development of application software that fully covers the entire range of functional tasks of the tax inspectorate.

Solving these problems is complicated by the fact that, for objective reasons, territorial tax authorities operate information systems implemented on various platforms. The term “platform” refers to a combination of technical means and the operating system used, since the answer to the question of whether or not a particular application will run on a given computer depends not only on its technical characteristics, but also on which operating system installed on it.

The use of different systems to perform similar functions in different territorial tax authorities leads to the following costs:

• the inability to ensure the reliability and correctness of data processing at the regional and federal levels due to the autonomy of data processing by tax inspectorates using heterogeneous application software;
• inconsistency and varying completeness of data, i.e. databases of one application system cannot be used in another without special conversion;
• difficulties in organizing vertical and horizontal information exchange;
• the lack of uniform procedures that would be used by all inspectorates for processing tax returns and payment documents, for collections, monitoring compliance with tax discipline, selecting payers for inspection, etc.;
• insufficient standardization of reporting;
• the impossibility of organizing training for tax specialists in working with application programs according to a unified program;
• the impossibility of organizing a unified centralized administration and maintenance of systems without the constant involvement of development companies;
• high costs for maintenance and modernization of application systems.

The complexity of the design process for automated information systems of this class is due to:

• instability of tax legislation and the methodological basis of the activities of tax authorities;
• multi-level structure of automation objects, their distribution in space and complex connections between them;
• complex operating technology;
• databases of large volume and increased complexity, with a lifetime exceeding the lifetime of the equipment;
• the use of already functioning individual parts in the information system being developed;
• the need to maintain confidentiality and protect information.

The goals of the AIS function of tax authorities can be formulated as follows:

• increasing the efficiency of the taxation system through efficiency and improving the quality of decisions made;
• improving the efficiency of work and increasing the productivity of tax inspectors;
• providing tax inspectorates of all levels with complete and timely information on tax legislation;
• increasing the reliability of data on taxpayer registration and the effectiveness of control over compliance with tax legislation;
• improving the quality and efficiency of accounting;
• obtaining data on the receipt of taxes and other payments to the budget;
• analysis of the dynamics of tax receipts and the possibility of forecasting these dynamics;
• informing administration at various levels about tax receipts and compliance with tax laws;
• reduction of paper document flow.

3.2. The role and place of information systems in the activities of tax authorities.

One of the most important practical tasks of tax authorities is the development and implementation of a targeted comprehensive program for their informatization at the federal, regional and local levels as a system of organizational, scientific, technical, personnel, material and financial measures aimed at achieving comprehensive information support. To do this, it is necessary to identify and study in detail the objects of informatization. In the system of tax authorities, three organizational levels can be distinguished into which automation objects are distributed: federal, regional and local.

At the federal level, strategic tasks of managing the taxation process are being solved, conceptual and methodological tasks of developing the current taxation system are being developed. The objects of informatization at the federal level are the apparatus of the Ministry and its enterprises and organizations.

At the regional level, the tasks of practical management of territorial tax authorities are solved; providing methodological and legal support to tax inspectorates; collection, synthesis, systematization and analysis of information coming from the territorial level and from other organizations; resolving conflicts and controversial issues at the request of taxpayers; formation of statistical and tax reporting, etc. The objects of informatization at the regional level are: the apparatus of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation, specialized and interregional inspectorates of the Federal Tax Service of Russia.

The main work on collecting taxes and fees from legal entities and individuals, accounting and control of incoming tax payments, and direct interaction with taxpayers is concentrated at the local level. The object of informatization at this organizational level is the tax inspectorate of the Federal Tax Service of Russia.

Let's consider the approach to informatization of tax authorities using the example of a two-level structure: the Department of the Federal Tax Service of Russia for a constituent entity of the Russian Federation and the tax inspectorate, since it is at these organizational levels that the largest number of functional tasks of tax authorities are solved, and the most intense and voluminous flows of information circulate. In addition, the developed methodological and technological solutions, individual components of the created databases, as well as the developed software can be replicated in other regions with minimal costs for adaptation to the specifics of local conditions. The main areas of informatization include:

• creation of a unified information system for tax authorities,
• uniting the Offices of the Federal Tax Service of Russia for the constituent entities of the Russian Federation and territorial tax inspectorates;
• development and implementation of modern information technologies and computer systems;
• creation of an effective communication network that ensures information exchange both within the system and with information systems of the Federal Tax Service of Russia and other information systems of regional and city administration services;
• training personnel to work in a new environment.

Informatization should ensure the creation of conditions for the effective solution of the tasks facing tax authorities and be based on comprehensive coverage of the main directions of their activities. The development of integrated data processing tools can significantly increase the efficiency and effectiveness of solving management problems. The widespread use of personal computing equipment directly on site, integrated into a local network, makes it possible to organize both individual data processing and the exchange of information between different users and access to common information resources.

Decentralization of information collection and processing makes it possible to increase the completeness, accuracy and relevance of documents being prepared, and to increase the speed of their generation. Labor productivity in routine operations increases several times due to the use of special application software at automated workstations (AWS).

An important requirement for informatization of tax authorities is the need to ensure the confidentiality of information, its protection from unauthorized access, accidental or intentional destruction and theft. Achieving these requirements is carried out using a system of organizational, software and technical means of protection.

Informatization of tax authorities should be based on the following principles:

• complexity and systematicity of informatization, its subordination to solving problems facing tax authorities at present and in the future;
• activity in meeting the information needs of users;
• phasing and consistency, continuity in the implementation of informatization activities;
• integration of the informatization program for the tax authorities of the Russian Federation with concepts and practical programs for creating interdepartmental information federal and regional systems;
• distributed storage and processing of information;
• accumulation of information in databases at the places of its use;
• compatibility of system-wide databases in structure, parameters and composition;
• providing the user with convenient automated access to information within the established competence;
• one-time input of information and its repeated, multi-purpose use;
• intellectualization of information processing;
• ensuring the required level of information confidentiality.

3.3. Basic requirements for AIS of tax authorities.

An integral part of the development of a complex information system is the solution of such key issues as determining the computing strategy and the interaction model of computing tools, choosing system software, database management systems for various levels of the information system hierarchy, determining system agreements for the development of application programs, project management tools and composition computer technology.

The variety of existing hardware and software leads to the problem of choosing a specific option when creating an information system. This situation involves the establishment of certain restrictions at the initial design stage, as a rule, requirements for various aspects of the developed AIS.

The informatization strategy is mainly influenced by: the accumulated fleet of hardware and software, the level of training of end users, and the position of the organization's top management.

Solving an informatization problem of this class presupposes the presence of optimization criteria and restrictions. The optimization criteria here are:

• functional completeness;
• modifiability;
• reliability of operation;
• performance;
• minimizing costs for the cost of: hardware, application systems, system maintenance, system development, which constitute the Total Cost of Ownership of AIS.

Currently, the problem of choosing the optimal computing system platform is not formalizable. Typically, in practice, criteria and requirements are selected empirically, taking into account the specifics of the problem area and the conditions prevailing at the time the project development began.

For tax authorities, requirements for AIS include the following groups:

• to the system as a whole;
• according to standards;
• to the hardware platform and system software;
• to local networks;
• to the user interface;
• to functional components;
• to data access systems;
• to compatibility with other information systems;
• to the unification of AIS architecture structures (in order to minimize the Total Cost of Ownership and design nodes of the necessary functionality from a finite set of unified structures);
• to system security;
• to system administration;
• to system users, etc.

Let's take a closer look at the most key ones.

The requirements for the system as a whole are mainly declarative in nature and impose restrictions on the general direction of work to create the system. For tax authorities this is:

• consistency of AIS with national regulatory documents regulating the activities of tax authorities;
• the possibility of evolving the AIS, modifying and improving the system, and not using the same version of the system when requirements change and not replacing one system with a completely different one;
• relying on international and industrial standards when developing AIS;
• ensuring system expandability, i.e. the ability to add new components to an existing system.

Taking into account actual and industrial standards in the field of information technology allows you to initially focus on the most common hardware and software. This will significantly reduce the cost of maintaining and developing the data processing system, in addition, it will expand the circle of specialists who can be involved in system maintenance, development and development of application software, and will also provide greater freedom to increase the power of technical and system software .

The most adequate principle seems to be the development of an automated information system for the tax service based on the concept of open systems.

An open system is a comprehensive and consistent set of international standards that define the interfaces, services, and formats by which applications are interoperable and portable.

This development principle allows you to achieve:

• application mobility transfer of applications to various hardware platforms, operating systems, network protocols;
• interoperability determination of common formats and interfaces for interaction of software systems according to standards;
• reducing system costs integration of software systems that support generally accepted standards, reducing the cost of applications for the end user;
• reducing the risk of choosing a software product using standards that free the developer from being tied to a specific software product;
• increasing the lifespan of the system compliance with standards, which reduces the risk of rapid system obsolescence;
• increasing the computing power of the applied information system in accordance with the needs of the organization and its financial capabilities.

Important requirements for AIS of tax authorities include ensuring information security, which means the security of information and AIS as a whole from accidental or intentional natural or artificial influences fraught with leakage or loss of data.

System security requirements are aimed primarily at ensuring:

• data availability the ability to obtain the necessary information resource in a reasonable time;
• integrity of resources relevance and consistency of information, its protection from destruction and unauthorized changes;
• confidentiality protection against unauthorized reading of data.

3.4. Basic principles of construction and use of IP in taxation.

The development of AIS for tax authorities is based on open system technologies of the “client server” class using international standards and protocols. The technology for developing AIS for tax authorities is based on the concept of the life cycle of software systems (PS).

The software life cycle model consists of four stages: 1) analysis; 2) design; 3) coding; 4) modification and represents a logically connected sequence of the main stages of software development from the emergence of the need to create it to the refusal of use and radical modernization in accordance with the new capabilities of hardware and software and a significant change in the basic requirements.

Analysis . The goal of the analysis is a complete, consistent, readable and reviewable description of the tasks, allowing comparison with real-world conditions. The results of the analysis are often then used to describe the main functions of the system. The goals of analysis and design are different. During the analysis, attempts are made to model the world around us, identifying classes and objects that reflect the essence of the subject area. Analysis determines the required behavior of the system that is being created, while design develops blueprints for that system.

Design . Design can begin based on an existing understanding of the requirements for the system at a given time. After receiving the first results, it is necessary to study the advantages and disadvantages of design solutions and determine their compliance with the requirements developed at the analysis stage. It is proposed to use wisely selected prototypes when designing, each of which models one of the parts of the system, while the set of prototypes increases its functionality over time. A sign of the end of the design is the receipt of such ideas about the design process that do not require further decomposition, since they turn out to be quite simple, and the corresponding software can be developed based on standard modular components.

Coding . The coding stage consists of work on writing programs, testing them and integrating them into a single software package. The advantages of this process are:

• extensive user feedback to the system when it is needed;
• the user can be presented with sequential versions of various system structures, the implementation of which allows for a smooth transition from the old organization of work to new computer technologies;
• phased implementation of individual system components, reducing the likelihood of failure of the entire project if its individual parts are delayed;
• repeated testing of the project core interface;
• more uniform distribution of testing resources over time;
• specialists involved in system development in the early stages can see the results of the system without waiting for the entire project to be completed.

Modification . A program that is used to solve practical management problems must be subject to constant changes as the management system itself develops, the environment changes, a more complete understanding of the requirements for a software product is obtained based on the practice of its industrial use, and new technical and software capabilities emerge. At the same time, modification of the program should not lead to its unreasonable complication.

Choice of AIS architecture.AIS of tax authorities can be represented as a set of software subsystems that solve a certain range of problems. Subsystems consist of interacting components. The architecture of an AIS is the distribution of functions among its subsystems and components, the precise definition of the boundaries of subsystems and their information interactions, as well as the distribution of storage and execution of these subsystems and components across various computers integrated into a local or global computer network. Changing the AIS architecture, all other things being equal, can change the total development costs hundreds of times. Therefore, the correct choice of AIS architecture is the most effective way to reduce the cost of development and operation of the entire system.

In order to effectively manage information and computing resources in a distributed system, the architecture of the AIS of tax authorities is based on a three-level client-server model, known as the application server model.

Here, the presentation component (third-tier client) provides the user interface, data input and display functions; application component (second-level server) functional logic specific to the tax office; resource access component (first-level server) fundamental functions of storing and managing data (databases, file systems, etc.). Individual components can be located either on one computer or on different computers, thereby ensuring distributed information processing.

The main purpose of choosing such a model is to separate components that implement application functions that are determined by tax legislation. This allows, if the latter changes, to adjust only the application logic of the corresponding components and not affect the user interface. This principle of constructing the AIS architecture significantly saves resources for modification and simplifies administration and maintenance.

AIS development methodology. At each stage of the life cycle model, in accordance with the tasks to be solved, a certain methodology and tools are used.

The methodology forms the basis for the design and development of application programs. It specifies a certain sequence of design procedures. If you follow it carefully, you will most likely end up with a well-functioning application. Development methodologies help to cover all the important steps or elements that need to be properly considered.

The main advantage of using development methodologies is that they provide predictive results, control and allow developers to coordinate their actions.

The methodology represents: closely related, prescribed specific sequences of steps; specific data to be accumulated at each stage; criteria for completing work at control points; decisions to be made before choosing between design alternatives; specific named standards and other details that may appear when building applications.

Methodologies can be divided into two classes according to the principle of decomposition inherent in them - dividing a complex system into less complex subsystems:

1. structural methodologies that implement the principle of algorithmic decomposition: AIS is divided into modules, each of which implements some part of the overall technological process. The most famous and widespread are: Ross's structural analysis and design methodology SADT; methodologies using data flow modeling as a central method: Gein/Sarson, DeMarco, Jordan; data modeling methodologies: Warnier/Orr, Chen's ER modeling;
2. object-oriented methodologies that implement the principles of object decomposition: AIS is a collection of interacting objects corresponding to the vocabulary of the subject area. The most famous and widespread object methodologies are the following authors: Booch, Rambo, Schleer/Mellor, Code/Yordon, universal modeling language

The result of using these methodologies at each stage is the construction of a set of models and graphical specifications that contain visual descriptions of various aspects of the application systems being developed.

When developing such complex and unique projects as AIS for tax authorities, it is necessary to use methodologies of both classes, since algorithmic decomposition focuses attention on the order of events, and object decomposition attaches special importance to factors that either cause actions or act as objects of application of these actions.

An object-oriented approach should be chosen as the basis for developing an automated information system for tax authorities. This will allow, firstly, to better design the AIS architecture, and secondly, it will make it possible to create smaller application systems by using common mechanisms, which significantly reduces development and maintenance costs. In addition, this approach, thanks to the mechanisms embedded in it, reduces the risk of creating highly complex application systems and assumes an evolutionary path for the development of an information system based on small subsystems.

An object has three main properties:

• encapsulation objects are endowed with a certain structure and have a certain set of operations. The internal structure of the object is hidden from the user; manipulation of an object, changing its state are possible only through its methods. Thus, thanks to encapsulation, objects can be considered as independent entities, separated from the outside world. In order for an object to perform some action, it needs to send a message from the outside that initiates the execution of the desired method;
• inheritance the ability to create new objects from objects that inherit the structure and behavior of their predecessors, adding to them features that reflect their own personality;
• polymorphism different objects can receive the same messages, but respond to them differently, in accordance with how they implement methods that respond to messages.

PAGE 9

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Introduction

The financial system of the Russian Federation and the state budget included in it ensure the implementation of the economic and social policies of the state. The main source of budget revenues are tax revenues, which are regulated by the tax system and regulated by the Tax Code of the Russian Federation.

The tax system refers to a complex dynamic, information-rich corporate system with many internal and external connections with various information environments, with heterogeneous information and technological support, automated information systems (AIS), the development of which was carried out independently of the needs of the AIS inspections of the Ministry of Taxes and Duties. Their information technologies have a specialized focus, are not combined into a single system and do not have automated information interaction.

New information technologies are focused on complex multidisciplinary objects and make it possible to combine them at a qualitatively new management level.

However, the development and use of mechanisms for integrating heterogeneous information environments is associated with solving certain problems of a methodological, theoretical and applied nature, which include significant differences in the technical and software base of information environments, the lack of a unified methodology for the functioning of information flows, both within individual information environments and the entire corporate system. This does not allow electronic interaction of system elements and information and computing services for employees of the Federal Tax Service in real time, which leads to untimeliness and inadequacy of information reflection of tax processes.

Overcoming these difficulties requires significant development of the methodology for designing information systems, developing mathematical models and supporting tools that allow for the integration of heterogeneous environments in the designed tax collection system.

The relevance of the listed issues, their insufficient methodological, theoretical and practical elaboration, the need to improve the information technology of the tax collection system, determined the choice of the topic of the course work.

The purpose of this course work is to study the theoretical and practical aspects of information support for an organization's management system. To achieve this goal, it is necessary to solve the following tasks:

1. Study the theoretical foundations of information support for management systems. Consider the concept, goals, objectives;

2. Analyze the features of information support for management systems using the example of the Federal Tax Service;

The object of the course work is the activities of the Federal Tax Service, the subject is information support for management systems.

The methodological basis of the course work is the works of domestic and foreign scientists and specialists in the field of management, such as: A. Abrosimov, S. Ashmarina, A. Afonichkin, V. Busov, A. M. Vendrov, Danilevsky, A. Dobryanin, A. Elyakov , I. Zinger, G. N. Kalyanov, A. Miroyedov, A. Pastyushkov, A. A. Sorokin, B. Tatarskikh, Yu. F. Telnov, F. Udalov, E. Yakubaites, etc.

When writing a term paper, educational, scientific, methodological literature, materials from periodicals and specialized Internet sites dedicated to management topics, and documents from the Federal Tax Service of the Russian Federation serve as sources of information.

The course work consists of an introduction, two chapters, a conclusion, a glossary, a list of references, and applications.

CHAPTER I THEORETICAL FOUNDATIONS OF INFORMATION SUPPORT OF THE ORGANIZATION'S MANAGEMENT SYSTEM

1.1. Information. Main properties and characteristics

Information (from the Latin informatio - awareness, explanation, presentation) is, in a broad sense, an abstract concept that has many meanings, depending on the context. In the narrow sense of the word - information (messages, data) regardless of the form of their presentation. Currently, there is no single definition of the term information. From the point of view of various fields of knowledge, this concept is described by its specific set of characteristics. Information is a collection of data recorded on a tangible medium, stored and distributed in time and space.

Information is characterized by a large number of types, which are presented in Fig. 1.

Rice. 1. Types of information

Management information can be classified according to several criteria.

- By source of income information is divided into external and internal. External information is legislative acts and directives of higher authorities, data on scientific and technological progress, competitors, demand for products, prices, etc. The content of internal information is data on the progress of tasks performed by divisions of the enterprise, on the sales of products, on the economy and financial condition of the enterprise, labor discipline in the team, etc.

1. Scientific and technical information containing data on scientific research, inventions, technical developments both within the enterprise and outside it.

2. Economic information containing data from technical and economic planning and forecasting, accounting and economic analysis of the enterprise’s activities.

3. Operational and production information, which contains data from operational and production planning, operational accounting and operational control of the work of enterprises and their divisions.

4. Administrative or business information of various contents. The most important component of this information is personnel information.

5. Marketing (market) information, the content of which is advertising, prices, demand, competition, etc.

6. Legal, socio-political, environmental, etc.

- By time of use information can be divided into conditionally constant and variable.

Conditionally constant information is considered to be such information, the content of which changes relatively rarely and is used repeatedly. Such information includes norms, prices, tariff rates, official salaries, and planned indicators. Conditionally permanent information makes up about 60-70% of all information necessary for management. It requires appropriate fixation and storage. Today, a computer is a good “keeper” of such information. Variable information reflects the dynamism of processes in production and economic activity. In this regard, its collection and especially processing are the most difficult.

- By nature of occurrence information is divided into primary and secondary (or production). Primary information is information that arises during production. However, in its original form, such information is of little use for management. Therefore, it undergoes processing, turning into secondary (or production) and in this form goes to the management body or manager. An example is information about the level of profitability and competitiveness of manufactured products.

- By degree of processing information can be divided into systematized and unsystematized. Systematized information is information that is regulated by the composition of indicators, frequency, timing and addresses of presentation. Such information, in particular, is presented in the form of static and accounting reports. One of the simplest ways of systematization is reference and information funds (RIF). SIF includes information materials that are of interest to managers and specialists of a given enterprise. SIFs provide them with significant time savings on searching, collecting and processing scientific and technical information. However, the creation of reference and information funds has not yet solved the problem of improving work with information. Unsystematized information does not have any specific regulation. It comes to the manager or management body sporadically. An example of such information is messages about emergency incidents (accidents, accidents, major thefts, fires, etc.).

- By degree of confidentiality- for general use, official use, secret, top-secret of special importance, subject to disclosure within a specified period.

- According to the degree of reliability- reliable and verified, subject to additional verification, doubtful, based on speculation and rumors.

- By purpose- operational information: serves to adjust the activities of the organization; reporting: intended for analysis (it can be statistical, collected at certain times in a standard form and partially provided to government agencies, and non-statistical).

According to the possibilities of fixation and storage - fixed on information media (sometimes stored indefinitely, without being subject to distortion); not fixed (stored for some time in people’s memory, and then gradually erased and disappears).

- By importance- basic information includes information necessary for making decisions and performing work (for example, directions, instructions, instructions); auxiliary - makes it easier to work with the main one; desirable (which, however, cannot be avoided) - carries information about the results, prospects for the future, events in inner life, etc.

- By completeness- partial information can only be used in conjunction with other information; comprehensive - provides comprehensive information about the object and allows you to directly make any decisions.

- By purpose- universal - necessary to solve any problems; functional - to solve related problems; and individualized - to solve a given, specific, unique problem.

- According to the direction of travel- incoming and outgoing.

- By distribution method- oral, written and combined information.

- In accordance with the order of provision- on a one-time prescription or request; on time; at the sender's initiative.

- By playback method- visual, audiovisual, audio information.

It should also be noted that senior managers need information of a predominantly general nature, both internal and external; it must be of very high quality and allow the manager to draw conclusions and forecasts. And for lower-level managers, constant, highly specialized and timely information is required, mainly about internal processes in the organization and preferably in quantitative form.

The manager must also be able to obtain selective information with the necessary detail directly from employees at any level, and not just from direct subordinates.

The information allows organizations to:

Monitor the current state of the organization, its divisions and processes in them;

Determine the strategic, tactical and operational goals and objectives of the organization;

Make informed and timely decisions;

Coordinate the actions of departments in achieving goals.

Information plays an important role when managers carry out management functions and make decisions. It is received and transmitted through a process called communication. It is impossible to overestimate the importance of communication in the functioning of a management system.

Communications- these are connections between functions, divisions of the management system, and between people. Communications are interactions, bilateral efforts, without which joint activities are impossible; this is the first condition for the existence of any organization.

At the ordinary level, communication is defined as the transfer of information from person to person. In management, communication is the exchange of information between people. On the basis of which the manager receives the information necessary for making decisions and communicates the decision to the employees of the organization.

To study an organization, it is important to present a universal communication scheme applicable in all management situations. This communication model was proposed by the German scientist W. Tram. In his model shown in Fig. 2, communication acts as a contact between the sender and the recipient, established through a message that is sent through a specific channel, encoded and decoded by the recipient; in addition, there is a feedback channel and the result (effect) of communication is highlighted
cation process.

Fig.2 Simple communication model with feedback

Like any object, information has properties. A characteristic distinguishing feature of information from other objects of nature and society is dualism: the properties of information are influenced by both the properties of the source data that make up its content and the properties of the methods that record this information.

The most important are the following general qualitative properties: objectivity, reliability, completeness, accuracy, relevance, usefulness, value, timeliness, understandability, accessibility, brevity, etc.

Objectivity of information. Objective – existing outside and independently of human consciousness. Information is a reflection of the external objective world. Information is objective if it does not depend on the methods of its recording, anyone’s opinion, or judgment.

Reliability of information. Information is reliable if it reflects the true state of affairs. Objective information is always reliable, but reliable information can be both objective and subjective. Reliable information helps you make the right decision. Information may be inaccurate for the following reasons:

Intentional distortion (misinformation) or unintentional distortion of a subjective property;

Distortion as a result of interference (“damaged phone”) and insufficiently accurate means of fixing it.

Completeness of information. Information can be called complete if it is sufficient for understanding and making decisions. Incomplete information may lead to an erroneous conclusion or decision.

Accuracy of information is determined by the degree of its proximity to the real state of the object, process, phenomenon, etc.

Relevance of information– importance for the present time, topicality, urgency. Only timely information received can be useful.

Usefulness (value) of information. Utility can be assessed in relation to the needs of its specific consumers and is assessed by those tasks that can be solved with its help.

The most valuable information is objective, reliable, complete, and up-to-date.

1.2. The essence of information support. Management Information Systems

Management information support - multifaceted concept. The term “information support” is understood, firstly, as an organically interconnected set of elements, the interaction of which is organized in a certain way into a single technology that implements the rules and methodological principles of effective transformation of information in accordance with management needs.

Secondly, this is information, knowledge provided to the consumer in the course of work to satisfy his information needs, and information processed accordingly.

Thirdly, this is one of the components of modern automated systems, considered along with hardware, software and other types of software.

In addition, this is a complex, dynamic, integrated process that ensures satisfaction of the information needs of managers and performs the functions of rationalizing the activities of the management apparatus, i.e. the process of providing information to individuals or groups - users of information systems - in accordance with their information needs.

Thus, the meaning of information support lies in the organic combination of scientific knowledge, scientific methodology and techniques with the latest technical means in all manifestations of information work.

Management information system- a set of information, economic and mathematical methods and models, technical, software, and other technological tools and specialists, intended for processing information and making management decisions.

In a narrow sense, an information system refers to only a subset of IS components in a broad sense, including databases, DBMS and specialized application programs.

The purpose of information systems is the production of information necessary for the organization to ensure effective management of all its resources, the creation of an information and technological environment for the management of the organization.

Enterprise management information system(ISMS) is an operating environment that is capable of providing managers and specialists with up-to-date and reliable information about all business processes of an enterprise, necessary for planning operations, their execution, registration and analysis. In other words, PMIS is a system that contains a description of the full market cycle - from business planning to analysis of the results of the enterprise.

PMIS tasks. Managing enterprises in modern conditions requires increasing efficiency. Therefore, the use of enterprise management information systems (EMIS) is one of the most important levers for business development. The main tasks of the ISMS are presented in Table No. 1.

Table No. 1

Main tasks of the ISMS

Management levels and services	Problems to be solved
Enterprise management	Providing reliable information about the current financial condition of the company and preparing a forecast for the future; Ensuring control over the work of enterprise services; Ensuring clear coordination of work and resources; Providing operational information about negative trends, their causes and possible measures to correct the situation; Formation of a complete picture of the cost of the final product (service) by cost components
Financial and accounting services	Full control over the movement of funds; Implementation of the accounting policies required by management; Prompt determination of receivables and payables; Monitoring the implementation of contracts, estimates and plans; Control over financial discipline; Tracking the movement of inventory flows; Prompt receipt of a complete set of financial reporting documents
Production management	Monitoring the implementation of production orders; Monitoring the state of production facilities; Control over technological discipline; Maintaining documents to support production orders (fence maps, route maps); Prompt determination of the actual cost of production orders
Marketing Services	Control over the promotion of new products to the market; Analysis of the sales market with the aim of expanding it; Maintaining sales statistics; Information support for price and discount policies; Using a database of standard letters for mailing; Control over delivery to the customer on time while optimizing transportation costs
Sales and supply services	Maintaining databases of goods, products, services; Planning delivery times and transportation costs; Optimization of transport routes and transportation methods; - computer-based contract management
Warehouse accounting services	Management of a multi-echelon warehouse structure; Operational search for goods (products) in warehouses; Optimal placement in warehouses taking into account storage conditions; Receipt management taking into account quality control; Inventory

The management information system must solve current problems of strategic and tactical planning, accounting and operational management of the company. Many accounting tasks (accounting and material accounting, tax planning, control, etc.) are solved without additional costs by secondary processing of operational management data. Accounting is a necessary additional means of control. Using operational information obtained during the operation of an automated information system, a manager can plan and balance the company’s resources (material, financial and personnel), calculate and evaluate the results of management decisions, establish operational management of the cost of products (goods, services), the progress of the plan, the use of resources, etc..

Automated information system(AIS) is a set of information, economic and mathematical methods and models, technical, software, technological tools and specialists, intended for processing information and making management decisions. The classification of information technologies is presented in table. No. 2

Table No. 2.

Classification of information technologies.

INFORMATION TECHNOLOGY	According to the method of implementation in the IS	Traditional
		New information technologies
	According to the degree of coverage of management tasks	Electronic data processing
		Automation of control functions
		Decision Support
		Electronic office
		Expert support
	By class of technological operations being implemented	Working with a text editor
		Working with a table processor
		Working with DBMS
		Working with graphic objects
		Multimedia systems
		Hypertext systems
	By user interface type	Batch
		Conversational
	According to the method of network construction	Local
		Multi-level
		Distributed
	By subject area served	Accounting
		Banking activities
		Tax activities
		Insurance activities

Thus, an information system can be defined in technical terms as a set of interconnected components that collect, process, store and distribute information to support decision making and management in an organization. In addition to supporting decision making, coordination, and control, information systems can also help managers analyze problems, make complex objects visible, and create new products.

Today, managers have a wide variety of hardware, communications, and software at their disposal. Among the widespread local computer systems, the following can be noted:

Electronic document management systems Lan Docs, Delo, Cinderella, etc.;

legal support systems “Garant”, “INEK”;

accounting systems “1C: Enterprise”, “Parus”, “Super-accounting”, “Turbo-accountant”;

support systems for executive workplaces: “Director”, “Head of Archives”, “Designer”, “Super Manager”.

In addition, when working with information flows, an extensive network of radio and cable channels is used; email, which gives workers the ability to send written messages to anyone inside or outside the organization, or to large numbers of people at the same time; digital cellular communications, digital radio communications. A manager can also both receive information about the outside world and transmit information about his company via the global Internet.

1.3 Improving management information support

organization

With the development of information technology, five modern interconnected and mutually reinforcing dominant information trends appear:

Increasing complexity of information products (services)

Information technology can be divided into two parts: the ability to generate an information product upon request; means of delivering this information product at a convenient time and in a form convenient for the user. The information product itself acts as a specific service when some information content is provided for use by the consumer. An information product is, in general terms, a “message” and an information carrier (computer screen, paper, magnetic tape, magnetic disk, optical disk, etc.). The value of messages - information and knowledge - lies in the fact that with their help new, almost endless possibilities are revealed that are hidden in the processes occurring in nature and society. The accumulated information resource of society is the key to its effective economic activity.

Ensuring Compatibility

The leading technological problem for information providers and consumers is ensuring compatibility - the possibility of free exchange of various information. Efforts to standardize software, hardware and information components ensure the unification of external forms, but not their content. Thanks to this, it is possible to change the configuration of software and hardware and ensure the transfer and storage of various information. The solution to this problem requires full compliance and mutual interconnection of telephony components, data processing, information input-output means, data transmission, storage and conversion, audio and video information. Compatibility and interaction begin and end with human types of information - speech, data, images in static and dynamic, black and white and color - and the three human senses of perception - hearing, touch and vision.

Elimination of intermediate links

The development of new methods that provide conversion into forms that are convenient and available for immediate use by the consumer is driving the trend towards eliminating intermediate links. For example, previously telephone operators (“connectors”) were excluded from telephone systems, then those who collect money were excluded from the credit phone card user.

At enterprises, technology and the number of employees are changing: drawings on paper and everything related to paper technology are disappearing. After the development of the project is completed, electronic documentation is transmitted via wires (or other communication lines) to production and, ideally, can directly go to production cybernetic robots. In this case, production begins without lengthy preparation.

Globalization

With the development of computer science, the workplace (office) of a business person becomes the board of an airplane, the deck of a ship, and the interior of a car. The entrepreneur carries with him a mobile phone, a pager, a pocket programmable digital assistant, and a personal computer. With the help of communications built into these and other devices, an entrepreneur can easily connect to the planetary information system anywhere on Earth. An entrepreneur's round-the-clock connection to information about the state of markets of interest to him radically changes the conditions for conducting business transactions. Information is easily transmitted across regional and state borders.

Convergence

In fact, elements of convergence in information systems rationalize the range of computer science tools and add consumer value to them. Mutual enhancement of information functions in one device reduces the cost of products, stimulates their demand, and leads to an expansion of the use of information technologies.

The convergence of integral market services, the development of means of their teledelivery, increases the possibility of creating complex integrated information products, consumer access to which is carried out through interacting information systems, and also contributes to the elimination of intermediate links when entrepreneurs work in the international market.

So, these trends have the strongest impact on the development of modern information technologies.

In general, we can note three most important advantages of modern applied computer science for business:

Implementation of distributed personal computing, when each workplace has enough resources to process information in the places where it occurs (in the production line, in the measuring area, warehouse, in the accounting department, financial department, etc.);

Creation of developed means of communication, when all workplaces are electronically connected to each other and at any time allow the transfer of messages among themselves and access to centralized information in the form of an enterprise database;

The transition to flexible global communications, when any enterprise is included in the global information flow and is able to receive and transmit information on the global Internet.

Strategies for using modern information technologies in management activities

There are two approaches to improving documentation support for management activities based on modern information technologies:

improving the performance of certain types of work through the use of universal information technologies. This approach is easier to implement. It can be implemented both on a specific computer and within a local network. It focuses on the existing structure of the enterprise, is associated with a minimal degree of risk, and makes it possible to immediately evaluate the effect of introducing new information technologies. It is justified in small and medium-sized organizations, firms, in the absence of the possibility and need for an integrated approach to solving the problem, as well as in firms where the specifics of the main activity and its paperwork do not make it possible to effectively use standard solutions. The instability of the situation in society forces small and medium-sized organizations to “live for today” and choose this particular strategy of using modern information technologies in their management system;

comprehensive implementation of information technologies in all areas of documentation support for management. This approach allows you to create a unified information space in the organization. To implement it, specialized integrated information technologies are used. It is the most effective way to solve the problem as a whole, but it requires large resources (financial, human and others), modernization of the organizational structure of the organization, and a long period of implementation. This strategy is typical for large organizations. Each organization, institution, firm goes through its own path in order to improve documentation support for management based on the introduction of new information technologies. For small and medium-sized enterprises, the first approach is appropriate. It is currently the most common. In large organizations with sustainable business processes, comprehensive implementation of information technologies is more effective.

INFORMATION SUPPORT FOR IFTS MANAGEMENT SYSTEMS

2.1 Federal Tax Service. Goals and objectives.

The Federal Tax Service (FTS of Russia) is a federal executive body that exercises the functions of control and supervision over compliance with the legislation of the Russian Federation on taxes and fees, the correctness of calculation, completeness and timeliness of taxes and fees being entered into the relevant budget, in cases provided for by the legislation of the Russian Federation. Federation, for the correctness of calculation, completeness and timely payment of other obligatory payments to the relevant budget, as well as for the production and circulation of ethyl alcohol, alcohol-containing, alcoholic and tobacco products.

Tax authorities act within their competence and in accordance with the legislation of the Russian Federation. Tax authorities carry out their functions and interact with federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies and state extra-budgetary funds through the exercise of powers provided for by the Tax Code and other regulatory legal acts of the Russian Federation.

The activities of the Inspectorate of the Federal Tax Service (IFTS) are based on a certain list of regulations governing relations in the field of taxation. This list contains hundreds of items; they are changed and supplemented due to changes in the economic and political situation in the country. Such documents include:

1. Constitution of the Russian Federation. The rules regulating tax relations contained in the basic law of the country have the highest legal force, direct effect and are applied throughout the territory of the Russian Federation. In particular, the subjects of taxation and their guarantees, the competence of the authorities of the Russian Federation in the field of tax regulation and lawmaking are determined.

2. Tax code RF (Federal Law dated July 31, 1998, No. 146 – Federal Law with amendments and additions).

3. Civil code RF (dated November 30, 1994 N 51-FZ).

4. Federal Law "On Accounting"(from November 21, 1996 N 129-FZ)

5. Regulations on accounting and reporting(Order of the Ministry of Finance of the Russian Federation. No. 34 - 11 of July 29 98.) and other legislative acts.

Mission tax inspection - ensuring the completeness of receipt of taxes and other obligatory payments to the budget, the completeness and timeliness of the transfer of mandatory pension contributions and social contributions to the State Social Insurance Fund, as well as exercising tax control over the taxpayer’s fulfillment of tax obligations

Home task The tax authorities of Magnitogorsk are responsible for monitoring compliance with tax legislation, the correctness of their calculation, the completeness and timeliness of payment of state taxes and other payments established by the legislation of the Russian Federation to the relevant budgets.

The Federal Tax Service of the Russian Federation of Magnitogorsk, in accordance with the rights and obligations provided for in the Tax Code of the Russian Federation and the tax legislation of the Russian Federation, performs the following main functions :

a) exercises control over compliance with legislation on taxes and other payments to the budget;

b) ensures timely and complete accounting of taxpayers and other payments to the budget;

c) controls the timeliness of submission by payers of accounting reports and balances, tax calculations, reports, declarations and other documents related to the calculation and payment of payments to the budget;

d) returns excessively collected and paid taxes and other obligatory payments to the budget;

e) carries out its control work in cooperation with the relevant executive authorities, customs authorities, etc.;

f) brings claims to the court and arbitration court.

To achieve the mission of the tax inspectorate, there are three main goals of strategic management:

1. Ensuring the completeness of tax receipts.

2. Ensuring public satisfaction with the activities of tax authorities.

3. Building a highly efficient tax service.

This strategic direction of the tax service, aimed at improving the management system, is the basis for achieving its goals.

Inspections are federally funded organizations. The management of each inspection is carried out by the head and deputy heads.

The inspectorates consist of 15 departments, each of which is headed by a department head, and in several main departments the department heads have deputies (Appendix A).

All departments of the Inspectorate work together and carry out control activities in a comprehensive manner.

The organizational structure of the tax office is linear, which implies the following disadvantages and advantages:

Flaws:

1. Tendency to red tape and shifting responsibility when solving problems that require the participation of several departments;

2. Low flexibility and adaptability to changing situations;

3. The tendency to formalize the assessment of the effectiveness and quality of work of departments usually leads to the emergence of an atmosphere of fear and disunity.

Advantages:

1. A clear system of mutual connections between functions and departments;

2. A clear system of unity of command - one leader concentrates in his hands the management of the entire set of processes that have a common goal;

3. Clearly expressed responsibility;

4. Quick response of executive departments to direct instructions from superiors.

2.2 Analysis of information support of the management system

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

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

To carry out all these functions, an automated information system “Tax” has been created in the management system of the Federal Tax Service of the Russian Federation. Automated information system (AIS). AIS is a complex of software, technical, information, linguistic, organizational and technological tools and personnel designed for collecting, (primary) processing, storing, searching, (secondary) processing and issuing data in a given form to solve diverse professional problems of system users.

Depending on the nature of the supported databases, AIS (in the direct or narrow sense of the term) can be divided into documentographic, factographic, full-text, etc.

Depending on the nature of the tasks being solved, AIS (in the broad sense of the term) can be divided into library (ABS), library and information (ALIS) or information and library (AIBS), reference and information and reference, scientific and technical information (ASNTI), etc. . p. It should be noted that a wide class of various automated systems (management, training, etc.) is, in essence, a type of automated information systems adapted for the solution.

The automated information system "Tax" is a form of organizational management of the Federal Tax Service based on new tools and methods of data processing and the use of new information technologies. AIS "Tax" allows you to expand the range of tasks to be solved, increase the analyticalness, validity and timeliness of decisions made, reduce labor intensity and rationalize the management activities of tax authorities through the use of economic and mathematical methods, computer technology and communications, and streamlining information flows. Functioning goals automated information system "Tax" can be formulated as follows:

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

Improving the efficiency of work and increasing the productivity of tax inspectors.

Providing tax inspectorates of all levels with complete and timely information on tax legislation.

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

Improving the quality and efficiency of accounting.

Obtaining data on the receipt of taxes and other payments to the budget.

Analysis of the dynamics of tax receipts and the possibility of forecasting these dynamics.

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

Reducing the volume of paper document flow.

At the present stage of development of the country's economy, the success of the Russian tax system largely depends on the effectiveness of the functioning of the AIS. Automated information systems implement appropriate information technologies. Automated information technology in the tax system is a set of methods, information processes and software and hardware, combined into a technological chain that ensures the collection, processing, storage, distribution and display of information in order to reduce the labor intensity of the processes of using an information resource, as well as increase their reliability and efficiency. Information resources are formalized ideas and knowledge, various data, methods and means of their accumulation, storage and exchange between sources and consumers of information.

One of the priority tasks of the tax service is the informatization of tax authorities; it is planned to use information technologies and create information systems that effectively support the functioning of the structure of tax authorities.

The structure of the AIS of the tax service, like the structure of the tax authorities themselves, is multi-level. Like any economic system, the AIS of the tax service has a standard composition and consists of functional and supporting parts.

The functional part reflects the subject area and content orientation of the AIS. Depending on the functions performed by the tax authorities, subsystems are distinguished in the functional part, the composition of which is different for each level of the AIS "Tax". Functional subsystems consist of sets of tasks characterized by a certain economic content and the achievement of a specific goal that the management function must ensure.

In a set of tasks, various primary documents are used and a number of output documents are compiled based on interconnected calculation algorithms. Calculation algorithms are based on methodological materials, regulatory documents and instructions. Each complex includes separate tasks. The task is characterized by logically interconnected output documents obtained on the basis of common source data.

The supporting part includes information, technical, software and other types of support typical for any automated information system of an organizational type.

An essential part of the AIS of tax authorities are automated information and reference systems for legislation: “Consultant Plus”, “Garant”, etc.

However, at various levels of the structure of tax authorities, there is still duplication of work on creating software on their own or by outsourced organizations, which leads to software incompatibility, unjustified financial costs, and the diversion of specialists from informatization departments, whose responsibility is the prompt implementation of existing certified software, to this work. , ensuring reliable operation of automation equipment and effective information support for tax officials.

At the regional level, the following main functional subsystems can be distinguished in the AIS “Tax”:

Preparation of standard reporting forms;

Control activities;

Methodological, audit and legal activities;

Analytical activities of territorial inspectorates of the Federal Tax Service;

Solving internal departmental problems.

The subsystem for preparing standard reporting forms ensures the formation of summary tables of statistical indicators characterizing the activities of the Federal Tax Service at the regional level.

Control activities include maintaining the State Register of enterprises and individuals.

The subsystem of methodological, auditing and legal activities provides the ability to work with legislative acts, regulations, decrees and other government documents, as well as with regulatory and methodological documents of the Ministry of Finance of the Russian Federation.

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

The local level is characterized by its own composition of functional subsystems:

Registration of enterprises;

Desk inspection;

Maintaining personal cards of enterprises;

Analysis of the state of the enterprise;

Documentation check:

Maintaining regulatory documentation;

Intradepartmental tasks;

Processing of documents of individuals.

The enterprise registration subsystem implements the function of timely and complete accounting of taxpayers.

The desk audit subsystem implements the functions of monitoring the accuracy and timeliness of taxpayers submitting accounting reports and tax calculations, reports and declarations related to the calculation and payment of taxes and other payments to the budget.

The subsystem for maintaining personal cards of enterprises performs the functions of disputing data on tax receipts in the context of taxpayers and types of taxes, monitoring the timeliness of payment of taxes to the budget, calculating penalties, calculating balances according to calculations, issuing certificates of arrears and overpayments for enterprises, etc.

The subsystem for analyzing the state of enterprises uses information obtained in the subsystems of enterprise registration, desk audit, and documentation check.

The documentary verification subsystem refers to the control activity of tax authorities.

The subsystem for maintaining regulatory and legal documentation provides the ability to work with regulatory and legal acts.

The subsystem of intradepartmental tasks implements the tasks of documentation, personnel, accounting, material and technical supply, etc. in relation to the tax authority as a separate organizational structure.

The subsystem for processing documents of individuals monitors the payment of taxes by individuals. The subsystem calculates tax amounts, maintains personal accounts, prints notices about the amounts of accrued taxes, and prepares various accounting reports.

Information support includes the entire set of indicators, documents, classifiers, codes, methods of their application in the system of tax authorities, as well as information arrays on computer media used in the process of automating the solution of functional problems.

Technical support is a set of technical means of information processing, the basis of which is various computers, as well as tools that allow the transfer of information between various automated workstations both within the tax authorities and in their interaction with other economic objects and systems.

The software is a complex of various software tools of a general and applied nature, necessary to perform various tasks solved by tax authorities.

In addition, the Inspectorate has established a unified information network. Inspectorate employees work in Windows (versions 95, 98, 2000) using:

1. RNAL: version 3.17 dated 09/10/99. Development of RVTsGNS of the Russian Federation of the Chuvash Republic;

2. Consultant Plus

databases: prof. version;

judicial practice;

Chelyabinsk issue;

Questions and answers;

Accounting publications;

correspondence of accounts.

4. Global Internet.

2.3 Improving information support for management systems

The presence of a sufficient number of modern personal computers would speed up the work of inspectors of control departments, because would reduce the time for processing the results of inspections, and would also speed up the transfer of the necessary information about the control work to the accounting and analytical department. This would affect the quantity and quality of inspections carried out, which would improve the performance of the Inspectorate.

The level of automation in the Federal Tax Service Inspectorate for the Pravoberezhny district of Magnitogorsk is at a relatively low level. Only the information and analytical work department, the debt collection department of legal entities, the taxpayer accounting department, and the tax reporting and taxpayer information department are fully provided with personal computers. Other departments have personal computers, but in insufficient quantities. The lack of computers negatively affects the preparation of reporting information, makes it difficult to search for information on requests, and increases the time for drawing up reports, because Many documents have to be done manually.

Currently, work has been launched to modernize the architecture of the AIS “Tax”, which will make it possible to transform the AIS “Tax” into a modern, effective distributed system focused on automating the management of business processes of tax, management and administrative activities of the Federal Tax Service of Russia.

The modernized architecture of the AIS “Tax” should include the following architectural levels:

General (global) architecture. Describes the organizational structure of the Federal Tax Service of Russia, the composition of the divisions of the relevant nodes, structural and architectural models and models for organizing interactions with external information systems.

Functional architecture (application architecture). Defines the main applications necessary to support business processes (Taxpayer registration and accounting system, Taxpayer settlement system with the budget, Control system for the calculation and payment of taxes and fees, Statistical reporting collection and processing system, Tax revenue analysis and forecasting system, Activity management and control system divisions of the Federal Tax Service of Russia, Automation system for administrative and economic activities of divisions of the Federal Tax Service of Russia).

Data architecture. Determines the composition and structure of information used in making management decisions. Describes data models, data objects and their relationships; actual databases, information repositories and electronic archives;

System architecture (system infrastructure). Describes the underlying platform infrastructure, information infrastructure, communications infrastructure, and technology infrastructure:

The infrastructure of the underlying platforms determines the logical division of the corporate network of typical nodes. Includes computing infrastructure, operating environments, system catalog service, AIS “Tax” node management tools and information security tools.

Modern information technologies in the work of tax authorities Belyaev Artur Irekovich - page No. 1/2

Belyaev Artur Irekovich

Modern information technologies in the work of tax authorities
Belyaev Artur Irekovich

RANEPA under the President of the Russian Federation,

Candidate of Technical Sciences
As a result of institutional changes that have occurred in the Russian Federation in recent years, the task of developing a tax system that does not correspond to the economic development of the state has become extremely urgent. Previous efforts to develop the tax system were mainly limited to adjusting the legislation of the Russian Federation on taxes and fees and were limited to attempts to adapt it to current conditions to the detriment of the long-term objectives of building a stable and effective tax system, which is a real regulatory mechanism for the progressive economic development of the country.

The practice of recent years shows the futility of attempts to eliminate the shortcomings of the current tax system by introducing individual changes that are not connected by a single program. Only the implementation of a unified tax policy aimed at achieving a balance of interests of the state and the taxpayer, amendments to the current legislation and regulatory and methodological materials that reveal the method of implementation of legislative acts, modernization of the tax administration system using new information platforms and modern systems for maintaining technological processes can provide a solution the specified problem.

Concept of information technology support for tax administration

The current stage of development of tax authorities is characterized by the presence of a number of systemic problems, the solution of which is possible only through the effective use of information technology:

1. 
   continuous increase in tax document flow (the average rate of increase in tax reporting ranges from 20 to 40% per year);
2. 
   complication and constant changes in tax legislation procedures (according to analysts, 40% of tax calculation algorithms change per year);
3. 
   huge labor costs for processing tax documents (only the labor costs for entering primary tax documents from legal entities amount to hundreds of thousands of person-days; according to estimates, from 25 to 30% of the time of tax officials is spent on manual entry of tax reporting data);
4. 
   low efficiency of control work (during the year, tax authorities carry out 500 thousand on-site inspections, each of which requires the involvement of 8-10 specialists for 20-30 days. However, the effectiveness is 50%);
5. 
   concentration of basic tax information at the level of tax inspectorates (information on tax transactions is stored and processed in the so-called personal accounts of taxpayers, summary data is transmitted to higher authorities. The quality of information depends on the qualifications and conscientiousness of the tax inspector, this leads to incompleteness and contradictory information about taxpayer, creates the basis for abuse);
6. 
   highlighting tax administration procedures at the inspection level (main tax procedures (registration of taxpayers, collection and verification of documents, control of personal accounts, on-site audits, imposition of fines) are planned and carried out, this situation leads to low quality and lack of standards in work, high labor costs).

To successfully administer taxes, ensure budget revenues and conduct effective inspections by the Federal Tax Service of Russia, huge amounts of information are processed. Processing an ever-increasing amount of information is possible using the latest software "AIS Tax-3", developed as part of the modernization of the Federal Tax Service and its territorial bodies.

The strategic goals of modernizing the automated information system of the Federal Tax Service are the optimization of work processes, the release of tax authorities from labor-intensive work, the comprehensive and effective use of information accumulated in the Federal Tax Service of Russia and, as a result, increasing the level of internal control over the activities of the Inspectorates.

The main components of the modernization process of the AIS "Tax-3" are the creation of a centralized computing infrastructure, stable communication channels and a unified federal data warehouse, which will contain legally correct, complete and up-to-date information to ensure tax administration, information support for tax inspectors and the creation of conditions for quality service to taxpayers . The project is scheduled to launch in 2014.

The main task of modernization is the transition to a centralized infrastructure model, which entails a radical change in the applied information system.

The central link in the architecture of the information system is data processing centers (hereinafter referred to as data centers), which perform the functions of mass input, processing, storage of tax information and printing of documents. The priority direction is the transition to completely electronic document flow with external sources and with taxpayers. The data center provides:

• 
  scanning, recognition and entry of documents received in paper form from other departments (BTI, Federal Migration Service, Federal Customs Service, Internal Affairs Directorate, State Traffic Safety Inspectorate, etc.) and data exchange carried out electronically;
• 
  format control, input and processing of tax reporting forms received electronically from taxpayers and specialized telecom operators (hereinafter referred to as SOS);
• 
  maintaining a centralized archive of electronic documents, including scanned images and electronic documents with digital signature, in order to ensure the legal significance of tax information.

To do this, the following requirements must be met:

• 
  ensuring the required level of reliability and performance of the telecommunications network by providing good quality communication services;
• 
  at all other facilities of the Federal Tax Service of Russia (CA Federal Tax Service of Russia, Federal Tax Service, MI Federal Tax Service of Russia for data centers, MRI Federal Tax Service of Russia for KN, IFTS, TORM) only client workstations remain (personal computers (so-called thick clients) and terminal complexes (thin clients )) users and a minimum number of service servers (domain controllers, file servers, management system servers, etc.);
• 
  all functions of maintaining information resources, processes of mass information processing, interaction with external agencies are implemented in data centers.

The introduction of these approaches, maximum automation of tax administration processes and consolidation of internal and external information in the federal level information resource will allow us to move to a more progressive system for assessing the performance of tax authorities.

Comprehensive modernization of the automated information system of the Russian tax authorities, incl. creation of AIS TALOG-3 should lead to the following results :

1. 
   Significant reduction in the volume of manual operations due to the introduction of Tax Machine technology.

Tax machine is a technology that ensures timely processing of documents received by tax authorities and automation of clearly formalized tax administration procedures. The system includes such software and operating technology in which accruals, payment postings, procedures for collecting arrears and other administration processes will be carried out automatically, according to business rules clearly established in the system.

The introduction of a tax automatic machine will allow transferring the functions of carrying out calculations and making formal decisions from inspectorates to information resources at the federal level. In the future, the inspectorates will only have registration of taxpayers and control work.

1. 
   The project provides for expanding the range of electronic services when interacting with taxpayers and creating a unified Contact Center that will provide taxpayers with a qualitatively new level of service, increase the productivity of tax authorities, create a mechanism for analyzing taxpayers’ needs for certain information and improve the quality of its presentation.

Automated information systems and their application in the work of tax authorities

One of the priority tasks of the tax service is the informatization of tax authorities, which involves the use of information technologies and the creation of information systems that effectively support the functioning of the structure of tax authorities. In this regard, the tax service authorities have created an automated information system, which is designed to automate the functions of all levels of the tax service to ensure the collection of taxes and other obligatory payments to the budget and extra-budgetary funds, conduct a comprehensive operational analysis of materials on taxation, provide management bodies and relevant levels of tax services with reliable information.

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

At the time of the creation of tax authorities, the existing technology of financial structures was transferred to them. The main indicators of this technology were:

• 
  obtaining information from taxpayers through personal contact of the tax inspector with them;
• 
  manual processing of received information, storing it only on paper;
• 
  lack of regulation of most tax collection procedures;
• 
  spontaneously developing information system.

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

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

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

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

• 
  automation of all functions for accounting of taxpayers and tax revenues;
• 
  information interaction of all structural divisions of the tax system among themselves and with external departments;
• 
  release of labor resources engaged in unproductive and technical work;
• 
  increasing labor productivity;
• 
  efficiency and accuracy of accounting results, analysis and forecasting of tax revenues.

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

• 
  reducing the total number of employees in the territorial tax inspectorate engaged in the implementation of functions and procedures related to data entry.
• 
  focusing the activities of employees of territorial tax authorities on those aspects of tax administration that require direct meetings with taxpayers;
• 
  eliminating the influence of peak situations on the work of territorial inspectorates;
• 
  improving the quality of desk and field tax audits.

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

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

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

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

Thus, the insufficient development of telecommunications tools, the lack of uniform means of information protection, algorithms and means of information exchange both within the AIS of the Federal Tax Service and with AIS interacting with it, the impossibility of comprehensive processing of information stored in various databases, increased requirements for taxpayer accounting processes, timeliness and completeness of tax collections and payments, led to an increase in the burden on tax officials and made the existing AIS “Tax” unable to fully perform its functions.

The automated information system (AIS) of tax authorities belongs to the class of complex information systems. The creation of a software and hardware complex that services such a system involves solving the following problems:

• 
  information unification of tax authorities at the federal, regional and local levels through telecommunication networks and providing access to the information resources of each of them;
• 
  development, creation, content and subsequent support of a database system;
• 
  equipping tax authorities with computer software and hardware systems with developed functionally oriented peripherals;
• 
  development of application software that fully covers the functional tasks of tax authorities at all levels.

The modern practice of such developments is based on technological open client-server systems using international standards and protocols.

At the level of constituent entities of the Russian Federation, various functional subsystems of the AIS of tax authorities are being created. The most appropriate of them include the following subsystems:

• 
  storing and issuing indicators;
• 
  management;
• 
  formation of a general indicator of the effectiveness of the district inspection;
• 
  forecasting tax payments;
• 
  macro- and microeconomic analysis;
• 
  ensuring methodological activities;
• 
  legal support.

Let's consider the main goals, objectives and components of these subsystems.

Subsystem for storing and issuing indicators AIS tax reporting(AISNO). AISNO at the regional level should provide solutions to the following functional tasks:

• 
  generation of reporting forms for federal and city budgets;
• 
  generation of certificates of receipt, on a cumulative basis, from the beginning of the year of taxes and payments to the income of the city and federal budgets by quarters, sections and paragraphs of the budget classification;
• 
  generation of information from analytical tables for various functional departments of the inspection;
• 
  generation of analytical tables for the management subsystem of the regional tax inspectorate;
• 
  entering, viewing and adjusting source data;
• 
  compilation, selection and grouping of information according to specified parameters;
• 
  generation, viewing, adjustment and printing of output documents;
• 
  viewing, adjusting and displaying regulatory and reference information.

Output forms with calculations of varying degrees of complexity are generated on the basis of the tax inspectorate’s electronic information storage database.

Information subsystem for the management of the regional tax inspectorate in accordance with modern ideas, information technology is divided into four components:

• 
  control system;
• 
  information repository;
• 
  system for forming optimal solutions;
• 
  operational database.

The subsystem is designed to provide:

• 
  prompt collection and coordination of data in the process of functioning of the tax authority and provision of information to management for decision-making;
• 
  information interaction between all divisions of the inspection both among themselves and with external organizations.

Subsystem for generating a generalized performance indicator is intended for an objective assessment of the performance of the district tax inspectorate in order to make decisions aimed at its improvement.

Of the many factors influencing work efficiency, the most significant are identified, i.e. factors that dominate in achieving the goals of the tax inspectorates. They can be divided into two classes, characterizing:

• 
  work results;
• 
  working conditions and qualifications of personnel.

Analysis of the results of the work of tax inspectorates can be performed by constructing comparative charts. To determine the statistical dependence of the parameters for finding anomalous data, in addition to analytical methods, graphical ones are also used.

Subsystems of macro- and microeconomic analysis. The information base of the subsystem consists of data from the electronic storage of the tax inspectorate and data from enterprise reporting submitted to statistical authorities. The subsystem contains developed macroanalysis techniques, focused on a comprehensive economic analysis of the region, subordinate to the regional tax inspectorate, and microanalysis techniques, focused on the economic analysis of individual business entities.

The main sources of information for analysis are:

• 
  reporting documents of enterprises and organizations submitted to tax inspectorates quarterly (annually);
• 
  balance sheet of enterprises (form No. 1);
• 
  report on financial results and their use (form No. 2);
• 
  report on the condition of the enterprise's property (form No. 5);
• 
  report on excess labor costs; VAT calculation3.

Economic analysis at the micro level is presented using the example of interaction between information databases of tax inspectorates and Rosstat using a unified methodology for collecting (using all-Russian classifiers), processing and assessing indicators of the financial condition of enterprises.

The economic analysis of enterprises and organizations at the micro level includes an integrated approach to assessing the indicators of their financial and economic activities, reflecting the availability, allocation and use of the enterprise's financial resources.

The analysis is carried out both for an individual enterprise by comparing its indicators for different reporting periods, and in comparison with enterprises belonging to the same groups (by industry, type of product, number of personnel, etc.).

The results of macro- and microanalysis are focused on solving the following problems:

• 
  control over the tax base and the flow of monetary resources into the budget in the form of taxes;
• 
  analysis of the effectiveness of the taxation system;
• 
  analysis of the efficiency of enterprises and firms.

Such an integrated approach allows us to carry out the functions of not only control, but also analysis of the activities of tax inspectorates and the entire taxation system.

Information support for methodological activities should consist of the following relatively independent parts:

• 
  a database of unstructured information containing methodological and instructional materials prepared and issued by methodological departments;
• 
  database of legislative and regulatory acts on taxation and general legal issues, located in the data warehouse and available in information search mode;
• 
  professional databases of tax inspectorate specialists containing materials necessary for their daily professional activities and located on their personal computers.

Functionally, the subsystem for supporting methodological activities should provide solutions to the following problems:

• 
  developing a methodology for calculating each type of tax. The initial data for solving the problem are laws, letters, instructions, changes and additions to tax legislation. Each document must have legal details containing information about the name, type of document, date of adoption, edition, registration number, registration with the Ministry of Justice of Russia, status, etc.;
• 
  determination and development of methods for monitoring the calculation of each type of taxes. The initial information is tax calculation schemes and auxiliary information. The results of solving the problem represent an analysis of logical and arithmetic dependencies, taking into account related economic indicators that characterize the results of the financial and economic activities of the taxable entity;
• 
  promising methodological support - the formation of a semantic network of each type of tax, in which all objects are linked: tax calculation schemes, indicators and parameters used, relationships with other aspects of the economic activity of the object, the history of the emergence and transformation of the form of calculation of each tax (formation of the taxable base); creating a scheme for checking the correctness (completeness, consistency) of tax calculations; formation of a conceptual database structure containing actual data on the receipt of each type of tax in various sections.

The purpose of the work to create an automated legal support subsystem for the AIS of tax authorities is to:

• 
  determining the structure (architecture) of the informatization project;
• 
  determining the functional composition of tasks with distribution to individual workplaces;
• 
  identifying the information needs of specialists;
• 
  determining the need to create professional databases, their composition and content, choosing an implementation environment;
• 
  identifying the composition of requests, the frequency of their occurrence and priority.

Thus, the information technology of tax authorities is divided into four components: management system; information repository; system for forming optimal solutions; operational database. This composition is optimal at the moment, because it allows the functions of not only control, but also analysis of the activities of tax inspectorates and the entire taxation system.
Integration of information resources.

The tax system at the district, regional and federal levels is a multidisciplinary distributed structure with partially decentralized management.

To describe such systems, we use the representation of AIS as a combination of: application subsystems that provide solutions to problems in the subject area of ​​the inspection; infrastructure subsystems that provide solutions to problems by allocating the necessary resources and services; service subsystems connecting application and infrastructure subsystems to give them certain properties.

Each group of subsystems has a number of common properties. Thus, application subsystems strongly depend on the specifics of the organization’s tasks and its goals and, in fact, are the most important from the point of view of the organization’s functioning. Requirements for application subsystems are put forward by specialists from various application areas and may be contradictory. At the same time, infrastructure subsystems are the basis for the integration of application subsystems, defining the main properties necessary for the successful operation of AIS. The requirements for infrastructure subsystems are uniform and standardized, and construction methods are largely universal.

One of the basic principles of creating an AIS is the continuity of existing systems. First of all, this applies to heterogeneous and numerous information systems at all levels of tax authorities. The most important way to put this principle into practice is to create a basic information exchange infrastructure.

When designing application solutions, it is advisable to use the concept of application services. An application service is meant as a closed set of interconnected functions that together implement an application subtask.

The structure of application solutions includes five application software subsystems:

• 
  accounting and control;
• 
  analytical;
• 
  information and reference;
• 
  technological, with the help of which the received information is checked and the internal AIS inspection database is updated;
• 
  generation of jobs designed to create new workstations by setting up application software (ASW) and configuring user interfaces to the AWP.

To ensure the functionality of the listed subsystems, the following information resources are used: information arrays coming from external sources (including from district authorities); technological subsystem database for checking information coming from various sources; internal database of AIS inspection. All this constitutes the essence of the system-technical infrastructure.
Information and telecommunication security in the system of tax authorities

In accordance with the requirements for AIS of tax authorities, the security of information resources, stored and processed information must be ensured. The solution to this problem is to build a specialized subsystem - the AIS security subsystem.

According to the current documentation of the State Technical Commission of the Russian Federation, the concept of protecting automated systems from unauthorized access during the operation of the security subsystem is ensured by coordinated measures at the legislative, organizational and software and technical levels.

At the legislative level, it is necessary to ensure compliance of the security subsystem with the requirements of regulatory documents of the Russian Federation.

Protection at the organizational level is ensured by the formation of a security policy that describes: categories of information stored and processed in the AIS; correlation of existing and planned information resources of information of various categories; the main risks associated with information services that provide access to these resources, and the restrictions imposed by means of minimizing them.

The basis for developing security subsystem solutions is the risk analysis carried out during the design and construction of an automated information system. In this case, the following classes of risks are taken into account: technogenic, anthropogenic and natural.

Technogenic risks include:

• 
  failures of software hardware (failure of hardware components, manifestation of software errors in the DBMS server or in basic or application software);
• 
  data destruction (failure of storage media, destruction of information as a result of a hardware or software error).

Anthropogenic risks include:

• 
  risks from operating personnel:
• 
  deviation (accidental or intentional) from established operating rules or lack of necessary regulations in combination with unqualified actions of personnel;
• 
  errors when reconfiguring the system (misunderstanding of the structure of the information system and resulting incorrect actions or negligence when performing reconfiguration);
• 
  destruction of information as a result of unqualified actions of personnel or the impact of malicious software (viruses, etc.);
• 
  unwillingness of service personnel to perform their duties;
• 
  risks from potential attackers:
• 
  destruction or damage to equipment (terrorist act, acts of vandalism, etc.);
• 
  disruption of communication systems, power supply, water supply, air conditioning (as a result of malicious actions);
• 
  gaining access to communication networks and carrying out various attacks.

Natural risks are:

• 
  destruction or damage to equipment, information (accidents, fires, leaks and other natural disasters);
• 
  disruption of communication systems, power supply, water supply, air conditioning (as a result of natural disasters);
• 
  destruction or damage to premises (as a result of natural disasters);
• 
  missing documents.

It is advisable to lay four functional subsystems as the basis for the AIS management system of tax authorities:

1. 
   configuration management of information resources, providing an inventory of hardware and software components, their functional description, static and adaptive configuration;
2. 
   event management, which provides monitoring of the state of resources, tracking of significant events, their classification, generation of responses and generation of signals about problem situations;
3. 
   monitoring of problematic situations and failures, providing operational control over actions to eliminate detected abnormal situations, including the distribution of identified problems according to the levels of competence of responsible persons;
4. 
   generation of reports, ensuring the creation of a hierarchical system of reports on the functioning of the information system and the distribution of reports by levels of competence.

To ensure trouble-free operation of users (which is a necessary condition for the reliable operation of an information system), it is necessary, firstly, to develop and approve, with the consent of all interested parties, a procedure for transferring applications into operation (training users, developing regulations for their actions and practical exercises to practice implementing the regulations) ; secondly, to automate user activities, especially in difficult situations, such as switching to backup resources in the event of failure of the main ones; thirdly, it is necessary to proactively manage users, analyze the nature of their work, identify and eliminate problems, if possible, even before the users themselves recognize them.
Databases and data banks. Database management systems

Information support of the AIS “Tax” is an information model of tax authorities. The tasks of information support for the tax authorities system depend on the main functions performed by its structures. Information support should provide AIS users with the information necessary to perform their professional duties. The system must have the ability to distribute information storage and processing, accumulate information in data banks at points of use, provide users with automated, authorized access to information, one-time input and repeated, multi-purpose use. Information interconnection must be ensured both between the tasks solved by each functional subsystem and with external levels. External to the AIS “Tax” are not only enterprises, organizations and individuals, but also such bodies as the tax police of the Russian Federation, financial authorities, banks, customs authorities, etc.

Information support for an automated taxation system, like any other organizational type system, consists of out-of-machine and intra-machine.

Off-machine information support is a combination of a system of indicators, a system of classification and coding of information, a system of documentation and document flow, and information flows.

In-machine support is the presentation of data on computer media in the form of specially organized arrays, databases and their information connections that are varied in content and purpose.

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

1) in relation to the input and output:

• 
  input (arriving at inspections);
• 
  weekends (due to inspection).

2) by submission deadline:

• 
  regulatory - documents for which a deadline for execution and submission has been determined. Documents issued according to the regulations include, for example, reports “On the receipt of taxes and other obligatory payments to the budgets of the Russian Federation”, “On the results of the control work of tax inspectorates”, “Structure of receipts of the main types of taxes”, “Arrears on payments to the budget” and other statistical reports compiled by tax authorities;
• 
  unregulated - documents executed upon request.

3) according to the functional areas of activity of the tax inspectorate:

• 
  legal and regulatory reference documents (laws, decrees, resolutions of government and administrative bodies) and organizational and methodological documents (orders, directives, instructions, methods, decisions of the State Tax Service boards, etc.);
• 
  documents for calculating and accounting for the receipt of taxes, fees and other payments (personal accounts of tax payers, bank documents, tax calculations, declarations);
• 
  documents on the control work of the inspection (accounting reports, balance sheets, inspection reports of enterprises and organizations, audit logs);
• 
  other types of documents.

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

An important component of off-machine information support is the classification and coding system. In the context of the functioning of AIS, methods, coding methods, rational classification of items should serve to fully satisfy user requests, reduce time and labor costs for filling out documents and effectively use computer technology, as they allow reducing the volume and time for searching for information necessary to solve problems, making it easier information processing. AIS "Tax" must use a unified system of classification and coding of information, which is based on the use of:

1) all-Russian classifiers:

• 
  countries of the world (OKSM);
• 
  economic regions (OKER);
• 
  objects of administrative-territorial division and settlements (SOAT);
• 
  government bodies (SOOGU);
• 
  branches of the national economy (OKONKH);
• 
  types of economic activities, products and services (OKDP);
• 
  currencies (OKB);
• 
  units of measurement (SOY);

2) departmental classifiers:

• 
  forms of ownership (KFS);
• 
  organizational and legal forms of economic entities (KOPF);
• 
  budget revenues and expenditures in the Russian Federation (KDRB);
• 
  standard bank accounts (SBA);
• 
  banks (CB);

3) system classifiers:

• 
  taxes and payments (KNP);
• 
  objects of taxation (KON);
• 
  tax benefits (TNL);
• 
  types of tax benefits (CTNL);
• 
  penalties (PS);
• 
  taxpayer identification numbers (TIN);
• 
  designation systems of State Tax Inspectorates (SOGNI).

In-machine information support creates an information environment to meet the diverse professional needs of users of the taxation system. It includes all types of specially organized information for perception, transmission and processing by technical means. Therefore, information is presented in the form of arrays, databases, and data banks. Arrays, as well as the data they contain, can be divided into variable and constant according to the degree of stability.

Variable arrays contain information:

• 
  based on the results of operational control, ensuring the completeness and timeliness of receipt of taxes, fees, other payments and reporting;
• 
  on analysis and forecasting of the tax base and the receipt of taxes, fees and other payments;
• 
  based on the results of the control work of the tax authorities;
• 
  on legal practice of tax authorities, etc.

Permanent arrays contain:

• 
  texts of laws, resolutions and decrees of the President and Government of the Russian Federation, resolutions of local authorities, and other legal acts;
• 
  texts of decisions of the board of the State Tax Service of the Russian Federation, orders, instructions and plans;
• 
  texts of organizational and methodological documents;
• 
  classifiers, reference books and dictionaries used in the AIS “Tax”;
• 
  data from the State Register of Enterprises and taxpayer credentials;
• 
  regulatory and reference information of financial, logistical support, accounting and personnel movement.

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

• 
  combining into a single database data that is characterized by a common physical meaning and implements the information technology of one or more interrelated processes of the activities of tax authorities;
• 
  completeness and sufficiency of providing information to tax officials, within the range of data contained in the input documents;
• 
  organizing data into information structures and managing them through the use of database management systems (DBMS) and ensuring information compatibility between different databases;
• 
  organizing data in the database taking into account existing information flows between objects of the AIS “Tax” and within tax authorities;
• 
  ensuring information compatibility with data coming from external levels with which this system interacts;
• 
  implementation of the principle of consistency and single entry - data used by several tasks must be structured into system-wide structures and supported by software.

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

• 
  databases of initial and reporting data on tax revenues in the context of sections and paragraphs of budget classification, budgets, territories, time periods according to regulated reporting forms;
• 
  databases of operational data on tax revenues;
• 
  database of letters, precedents, answers, proposals on tax legislation;
• 
  databases of derived and integrated data based on reporting forms;
• 
  database of internal documents for various purposes.

The operation of such databases is ensured by special software.

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

• 
  Database on legislative and regulatory acts on taxation;
• 
  DB of instructional and methodological materials;
• 
  Database on general legal issues.

A special feature of these databases is that they are actively used by all divisions of the tax inspectorate.
The system and principles of information exchange between the Federal Tax Service and government bodies interacting with it

The main task of the Federal Tax Service is to control the implementation of tax legislation of the Russian Federation, including taxpayer registration, control of the payment of taxes and fees, identification of tax violations, debt and collection management, support of legal claims, information services for taxpayers, tax planning. The Federal Tax Service has a branched structure consisting of the following components:

• 
  central office of the Federal Tax Service;
• 
  interregional inspections of federal districts and specialized interregional inspections;
• 
  82 departments of the Federal Tax Service for the constituent entities of the Russian Federation;
• 
  about 1,500 district, interdistrict and city tax inspectorates.

The Federal Tax Service carries out information interaction with various ministries and departments of the Russian Federation, local government bodies, as well as taxpayers - individuals and legal entities. The Federal Tax Service has one of the most powerful information systems among government organizations (more than 50 thousand PCs, over 6,000 servers, a unified multi-service data transmission network), which is actively used to solve the department’s problems.
Centralization of information resources processing. Data processing centers - data centers.

At the present stage of development, many systemic problems have accumulated in the information activities of tax authorities, caused by the following reasons:

• 
  continuous increase in document flow, including when interacting with taxpayers (both legal entities and individuals);
• 
  complication and constant changes in tax legislation procedures;
• 
  increasing labor costs for processing increasingly complex tax documents;
• 
  concentration of tax administration procedures at the inspection level.

The existing information system did not provide support for these processes due to the following reasons:

• 
  detailed information about tax administration processes is taken into account and stored directly in the tax inspectorates. It is not available for in-depth analytical processing and management decision-making;
• 
  information is processed directly by tax inspectors, which leads to enormous labor costs and does not allow ensuring proper quality and standardization of work procedures;
• 
  the introduction of new information technologies requires significant financial costs and is only possible with a limited number of implementation sites.

Taking into account the current circumstances, it was decided to create an automated information system of data processing centers (DPCs), which should perform the functions of a physically distributed, but logically unified complex for collecting, storing, processing and distributing data necessary to perform the functions of the Federal Tax Service. It was decided to create a system of five data centers - one Federal Data Center (FCD) for centralized data processing in Moscow and four regional data centers (RDC) located in St. Petersburg, Nizhny Novgorod, Kemerovo and Volgograd.

The FCOD must:

• 
  provide the necessary information to federal divisions of the Federal Tax Service;
• 
  ensure the consolidation, storage and processing of federal tax administration databases throughout the Russian Federation;
• 
  ensure the exchange of information between the Federal Tax Service and the above-mentioned government bodies of the Russian Federation and other external organizations.

Each DCDC must:

• 
  provide the necessary information to regional divisions of the Federal Tax Service;
• 
  ensure the consolidation, storage and processing of federal tax administration databases within the relevant region of the Russian Federation;
• 
  perform the functions of a center for mass processing and storage of paper documents, an information exchange center with regional external organizations and a regional center for information support for taxpayers;
• 
  ensure the exchange of information between the Federal Tax Service, regional divisions of government bodies of the Russian Federation, other external organizations and taxpayers.

To implement this project, a competition was announced, the winner of which was IBS. The company quickly built the technological infrastructure for all five data centers and connected them through the multiservice network of the Federal Tax Service into a single system.

The following levels can be distinguished within each data center.

1. 
   Building and building engineering systems (power supply, air conditioning, fire alarm and protection, access control and video surveillance, structured cabling system).
2. 
   Terminal equipment of telecommunication channels that combine data centers into a single system.
3. 
   Local area network.
4. 
   Storage Area Network (SAN).
5. 
   Computing equipment (servers, workstations).
6. 
   Peripheral equipment (scanners, printers, converting machines).
7. 
   System software.
8. 
   Control and security system.

The topology of the technological infrastructure of the data center system is a “star”, the center of which is the Federal Data Center, and on the “spokes” there are regional data centers with the departments of the Federal Tax Service and tax inspectorates connected to them. At the physical level, communication between the FCDC and the RCDC is carried out using high-speed data transmission channels. In addition, each data center has Internet access to ensure communication with taxpayers and publication of tax information on the websites of the Federal Tax Service. To increase reliability, all DCs, in addition to a high-speed communication channel with the FCDC, will be provided with a backup high-speed channel.

To provide a single way to access resources, as well as to unify To store accounts, a directory based on Active Directory is used, built in the form of a single “forest” that combines a hierarchical domain system with the root domain. Thanks to this, the IT staff of each regional data center will be able to fully control and manage access to their resources and their own domain policies. A similar dedicated domain of the same level is created for the federal data center as for the domains of regional data centers.

The core of each data center is formed from three interconnected subsystems: a storage area network (SAN - Storage Area Network), a database subsystem and an application server farm. The data storage network is built on the basis of Cisco MDS optical switches, redundant for reliability, to which EVA disk arrays and ESL magnetic tape libraries from Hewlett-Packard, as well as powerful HSM-6000 DVD libraries are connected. The SAN is powered by Hewlett-Packard and Veritas software to provide a single, high-performance hierarchical storage management system for all applications and databases in the data center. The basis of the database subsystem is the HP Superdome 9000 server (12 processors, 24 GB of RAM, HP-UX operating system) and the ORACLE 9i database management system.