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Areas for improvement tax administration

Successfully implementing a nationwide tax improvement program in a country like Russia requires enormous effort and requires careful preparation and planning. Such a program covers almost all aspects of tax administration: improving the organizational structure of tax authorities, using new technologies tax work, new approaches to the provision of services and advice to taxpayers, information and technology support, advanced training of personnel, development of more professional standards for the activities of tax authorities, strengthening the material and technical base.

For these purposes, in general, a special program has already been prepared and is being implemented. target program development of tax authorities, within the framework of which the following activities are expected to be carried out and completed:

Simplification of procedures for filling out and submitting declarations and other documents to the tax authorities; transition to a self-assessment system and contactless submission method tax returns;

Transfer of the main work on processing tax reporting of citizens and enterprises to specialized Data Processing Centers (DPC);

Development of a system of pre-trial proceedings in tax disputes in order to reduce the number of taxpayers' appeals to the courts;

Introduction into the practice of tax authorities of progressive forms and methods of outreach work with taxpayers.

In working with taxpayers, the task is to introduce new technologies for information work: transition to the “one window” principle, development of contactless forms of interaction, distribution of work in tax inspectorates on an operational basis, etc. Administration of the largest taxpayers is carried out at the federal level by specialized interregional tax inspectorates. In addition, with
On July 1, 2002, accounting and registration of commercial legal entities (enterprises) were transferred to the jurisdiction of the tax authorities. The Federal Tax Service of Russia maintains the Unified State Register of Legal Entities.

A special problem in the activities of tax authorities is the weak scientific and methodological support for carrying out comprehensive analysis activities of taxpayers, insufficiency (and in some cases, absence) of scientifically based methods for determining the actual tax base using indirect data obtained from various sources. To solve this problem, it is planned to carry out a number of activities related to carrying out research work on the development of legislation on taxes and fees, improving the administration and assessment of the activities of tax authorities in terms of solving the tasks set by the Program, as well as analyzing the financial and economic condition of taxpayers, suppressing ways to hide income, understate the tax base, “shadow” circulation of goods (works, services) and Money.

Improving the scientific approach requires such problems as the creation of methods for automated desk audits and the effective selection of taxpayers for conducting on-site tax audits. Of particular importance not only for the tax system, but also for the economic development of the country as a whole, are research work in terms of assessing the potential tax base and forecasts of tax revenue, as well as the consequences of the introduction or abolition of certain taxes and fees, changes in their rates or tax base. The development and improvement of scientific support will be carried out on the basis of an integrated approach to conducting scientific research and using their results in the practical activities of tax authorities.

To ensure the effective operation of local and regional levels of tax authorities, it is necessary to expand the scope of interaction between the relevant divisions of the federal treasury, other government bodies, ministries and departments in terms of information exchange in in electronic format. First of all, this concerns the receipt of information about payments from divisions of the Federal Treasury. The prompt exchange of this information will significantly reduce the unproductive work of data entry inspectors, reduce the time frame for collecting arrears and increase the validity of imposing sanctions on taxpayers for late payments. Exchange of information in electronic form with other government bodies, ministries and departments will allow you to quickly receive and use indirect information about tax authorities in the analytical work of tax authorities. economic activity taxpayers necessary to control the tax base.
Currently, this information comes mainly from paper media, and the tax authorities do not have enough resources to transfer it to electronic form for further automated use. An important element of information interaction is the exchange of information with tax and customs authorities of neighboring countries, especially to reduce the possibility of evading value added tax by violating the legislation on taxes and fees when carrying out export-import transactions.

To ensure effective control over the correctness of calculation and complete payment of value added tax (VAT) as one of the main budget-forming taxes (up to 43% tax revenue federal budget), as well as a comprehensive assessment of economic relations between enterprises, provides for the introduction of electronic processing of invoices. This will significantly reduce the possibility of evading payment of this tax by understating the tax base and unreasonable demands for deductions and refunds of tax amounts paid on fictitious and counterfeit invoices without actual delivery and payment for goods (works, services), and will also ensure the effectiveness of the financial analysis - economic activities of enterprises and will help identify tax offenses related to other taxes paid on revenue.

The development of the tax system and planned changes in tax administration are impossible without further improving information systems and analysis tools, increasing scientific and technical potential, creating and managing information technologies in central and regional tax authorities. This work is based on the centralization of data processing at the regional and federal levels through the creation of data processing centers.

In terms of improving tax administration, it is planned to create Income Determination Centers (DCs), which will bear the main burden of tasks for entering, processing, storing and using a large amount of information from tax authorities at all levels. Regional-level data centers are being created as specialized tax inspectorates, the area of ​​activity of which will include both regional departments of the Federal Tax Service of Russia and tax inspectorates subordinate to them.

The creation of data centers and the transfer of the most labor-intensive functions to them, taking into account their implementation in an automated way, will free up the staff of territorial tax inspectorates for direct work with taxpayers, increase the efficiency of resolving arising disagreements, and ensure timely and more complete information to the taxpayer.

In addition to the functions of centralized processing of taxpayer information and control over the payment of taxes and fees, the data center is assigned the functions of processing and accumulating data from external sources, creating electronic and paper archives, generating, printing and distributing documents to taxpayers and organizations, preparing analytical materials and statistical data, maintaining the Unified state register taxpayers.

As part of the national information system being created, a set of territorial data processing centers is united into a single hierarchical system, at the top level of which is the Federal Data Processing Center. The federal data center is designed to ensure integration information resources tax authorities for the purpose of their analytical and statistical processing. This will increase the efficiency and reliability of obtaining information about the functioning of tax authorities, the financial and economic condition of taxpayers, and increase the efficiency of management by the federal center.

In order to implement effective control over the correctness of calculation, completeness and timely payment of taxes and fees, it is planned to develop and large-scale implementation of an automated desk audit system. When conducting it, it is necessary to select taxpayers for on-site tax audits, as well as assess the potential amounts of additional assessments based on an analysis of the activities of taxpayers and information available to the tax authorities. The need for system development desk control, expansion of the analytical functions of tax authorities, the transition to new resource-saving technologies for the submission of declarations and other reporting by taxpayers requires expansion information exchange Ministry of the Russian Federation for Taxes and Duties with taxpayers and third-party organizations based on the use of new information technologies. Organization at a new, qualitatively higher level of information exchange between tax authorities and taxpayers and external organizations, including Federal Treasury, customs authorities, state statistics authorities, banks, as well as other ministries and departments, requires the resolution of issues of a legal, organizational and technical nature. Measures to organize such interaction include changing the legislation on taxes and fees, resolving issues of legitimacy and protection of transmitted information, organizational, technical and resource support for the technologies being designed.

The further development of the tax system and its effective functioning depend not only on the development of the tax administration system and legislative framework, but also on the conscientious attitude of taxpayers to their obligations to pay taxes. Most taxpayers commit various types of tax violations due to poor knowledge of all legislative acts and their incorrect interpretation, high labor intensity in preparing the necessary tax reporting and other types of interaction with tax authorities. To solve these problems, it is planned to carry out a whole range of measures, including the development of a concept for creating a comprehensive system of tax education for citizens of the Russian Federation and participation in its implementation, the introduction into practice of progressive forms and methods of outreach work with taxpayers using modern technical means, the development concepts for providing consulting services to taxpayers.

The performance of tax authorities is largely determined by the level professional competence and literacy tax workers. To create a comprehensive multi-level system of training, professional retraining and advanced training of personnel, ensuring continuity, mobility and consistency in the training of tax authorities various categories on the territory of the Russian Federation, significant financial investments. Opening of personnel training centers and institutes tax service, as well as the introduction of new information and educational technologies in the educational process will allow, in the shortest possible time, to involve managers and specialists of all structural divisions of tax authorities in specialized training and significantly reduce the cost of travel expenses. Development of material and methodological base, as well as the scientific activities of the All-Russian State Tax Academy will ensure educational institutions implementing vocational training and additional training programs vocational education, scientific, methodological and methodological developments for high-quality training of personnel in accordance with the requirements of the time. The opening of a Distance Learning Center on the basis of the All-Russian State Tax Academy will provide the opportunity for direct and equal access to tax specialists and taxpayers to the legislative and regulatory framework governing tax policy, provide training in the specialty “Taxes and Taxation”, accelerate the reform of educational programs and improve the quality of teaching disciplines on tax topics.

Achieving results in a project of this scale is only possible through the implementation of a broad, balanced program of reforms that should affect all elements of the existing system. Legislation, organizational culture, technological processes and procedures - all of this together creates a tax system. These components are interconnected, and changing one without corresponding changes in the other interconnected components will not bring the desired effect. Changing existing tax administration processes will significantly eliminate the causes of corruption and procedures that create conditions for violation of professional ethics. Creation of an effectively functioning tax system based on the high management potential of the federal center, as well as standard tax structures and technologies at the lower levels of the system, modern information platforms and a developed system of guarantees for civil servants will allow the functions assigned to the tax authorities to be performed at a higher level.

Table of contents
Methods and forms of tax administration in the Russian Federation.
DIDACTIC PLAN
Basic methods and forms of tax administration
Tax planning
Tax regulation
Tax control
General characteristics of the work of tax authorities in registering taxpayers. Taxpayer identification number
Work of tax authorities on registration of taxpayers - legal entities
Work of tax authorities on registration of taxpayers - individuals
Use of information from third parties in taxpayer accounting work

Introduction. 3

Main part. 6

1.Principles of building an effective tax policy. 6

2. Characteristics of the tax system and tax burden. 10

3. Main directions for improving the Russian tax system………………………………………………………………………………………….13

Conclusion. 17

This is actually the main principle of macro economic policy aimed at achieving a balance between the public and private sectors of the economy. Private sector feeds the state within limits that do not interfere with the operation of the market mechanism. If tax rates are increased for fiscal purposes, the source from which the income comes may ultimately be destroyed. The decisive role of the private sector in economic progress required its protection, in particular, from excessive taxes that hinder its development. The protection of entrepreneurship from the burdens of taxation was also reflected in the fact that already at the end of the 19th century the question of differentiating tax rates and overcoming the understanding of the purely fiscal nature of taxes was raised. The idea of ​​the stimulating function of taxes is being implemented in practice.

Calculation of efficiency should be carried out not only on this moment, but also to a certain extent for the future. All of the above indicates the need to determine the social effect of taxation.

The social effect of taxation is the quality and standard of living, a further increase in the well-being of all members of society, the growth of culture, an increase in free time, etc., as well as the achievement of political and other goals. The social effect of taxation can also be seen quite clearly:

In the amount of net income received after paying all tax payments for enterprises, organizations, population,

In improving well-being for all members of society,

In improving the tax culture in the state.

The impact of the tax system on taxpayers and economic processes manifests itself on several levels:

From an economic point of view, since a tax is a form of withdrawal of part of taxpayers’ income into the budget for subsequent redistribution in the interests of the whole society;

From a legal point of view, since the tax system is established by laws, and all conflicts between taxpayers and the state are ultimately called upon to resolve by the courts;

From a sociological and psychological point of view, since the impact of taxes on the economic life of a country is the impact on subjects of market relations (both producers and consumers) in order to induce them to take certain actions (or refrain from any actions), and their actions should be subject to a certain motivation and, in addition to emotions, must be based on precise calculation, which M. Weber drew attention to: “An equally undoubted fundamental feature of capitalist private economy is that it is rationalized on the basis of strict calculation, systematically and soberly aimed at the implementation of the task set before him goals. from a political point of view, since taxes most directly affect the interests of taxpayers (legal entities and citizens), they are an arena of fierce political struggle.

The impact of the tax system on the country’s economy is manifested in complex interaction with other instruments government regulation(regulation of banking activities and, first of all, refinancing rates, regulation of land relations, regulation of property issues, bankruptcy, etc.). V. Oyken drew attention to this: “Sometimes they say that economic regulation can be compared to changing the red and green traffic lights at a street intersection. Absolutely delusional. Stop vehicle and allowing him to continue moving is not at all difficult. But in economics we are talking about the close interweaving of an immense number of plans and actions.”

Let's define a system for evaluating performance indicators (see Fig. 1):

External Internal

At the level of the state At the level of industries At the level of the population At the level

household subjects various org. rights forms

Rice. 1. Tax efficiency.

If we consider the role of taxes from the point of view of efficiency, then it must be taken into account in the context of sectors of the economic complex, economic entities of various organizational and legal forms, as well as the population.

The effectiveness of taxation at the macro level (at the state level) is manifested in the state of federal budget revenues to finance basic government expenditures, determined economic course countries. The size of the budget deficit and how it is covered may also indicate the role of the tax system in the state. General indicators of external efficiency include:

The share of tax revenues in budget revenues,

Share of taxes in GNP, ND.

Indicators of tax efficiency at the micro level, differentiated depending on spheres of influence, include:

1) on an industry scale: production growth rate, profit margin, profitability of enterprises in various industries;

2) on a territorial scale – the state of the revenue base of regional and local budgets, the share of revenues from various types of taxes;

3) at the level of economic entities - a scientifically substantiated ratio of profit distribution between budgets and enterprises (share of tax deductions in gross income; share net profit enterprise remaining at its disposal, the dynamics of growth of the consumption fund and the share of investment in production);

4) For the population - income individuals, share tax payments in income, stratification of the population by income groups and a number of others.

2. Characteristics of the tax system and tax burden

The tax system is a set of taxes levied in the state, the forms and methods of their construction, methods of calculating taxes and tax control. Modern Russian legislation gives a brief definition of the tax system as a set of taxes, fees, duties and other payments.

Tax system modern Russia was formed in difficult conditions. The decline in production aggravated the problem of mobilizing revenues into the state budget, chaotically carried out privatization deprived the state of the most important sources of financial savings, and the growth of external debt forced the authorities to focus their tax policy on achieving mainly fiscal goals. The priority of economic policy in the 1990s was the financial stability of the Russian economy. However, the tax system itself was unstable in the early 1990s. First of all, the tax system did not include incentives to overcome the decline in production. High tax rates and low tax collection have created a situation where domestic entrepreneurs have found opportunities to evade taxes. This process has acquired the character of a national disaster. As a result, the informal sector in Russian economy has acquired alarming proportions, there have been trends towards massive tax evasion, reduction tax base.

The main part of the tax burden in Russia in 1991-2004 was borne by entrepreneurs. We can conclude that the current level of tax burden for entrepreneurs has reached its limit. From the speech of the former Minister of the Russian Federation for Taxes and Duties in 2003 G.I. Bukaev’s main thesis is about the need to reduce the tax burden on entrepreneurs: “The main goal of the tax system reform in the Russian Federation is to reduce the tax burden on law-abiding taxpayers, providing for equalization of tax conditions, simplifying the tax system, giving it stability and greater transparency.”

An important factor determining the state of the taxpayer’s settlements with the state is the level of tax withdrawal. Most economists believe that there is a limit to the tax burden, after which business activities become unprofitable and economically inexpedient. Determining the total amount of tax collections in such a way that, on the one hand, it maximally corresponds to government expenditures, and on the other, has a minimal negative impact on business activity, is one of the main tasks of government management.

It was on the “source of taxation” that the supporters of the “supply concept”, especially A. Laffer, focused their attention. The main idea was to ensure growth of the natural level of real output, i.e. increase in aggregate supply. In their policy provisions, supporters of the “supply-side concept” recommended reducing marginal tax rates for both individuals and business enterprises. The theoretical basis for the proposed measures was the so-called “Laffer curve”. In accordance with its schedule (see Fig. 2), tax revenues are the product of two main factors: the tax rate and the tax base. The basic idea is that an increase in the tax burden can lead to an increase government revenues only up to a certain limit, until the taxable portion of national production begins to decline. When this limit is exceeded, an increase in the tax rate will lead not to an increase, but to a reduction in budget revenues.

Y

T* 100%

Normal scale zone Restricted scale zone

IN Bmax

Fig.2. Dependence of tax revenues to the budget on the level of taxation.

where Y is the tax base (market output, taxable part of national production);

B-budget revenues;

T - tax rate;

Вmax – the maximum possible amount of budget revenues;

T* is the marginal rate at which budget revenues reach maximum value.

The parabolic shape of curve B shows that there are always (with the exception of Bmax) two tax rates at which the government achieves the same amount of tax revenue. The area above the Bmax point is “prohibitive” for the state, as it creates an unfavorable psychological climate and contributes to a decrease in production.

Of course, the discovery made by Laffer is revolutionary in nature economic science. Reducing the tax burden is a strong incentive for the development of enterprises. In a stable economy, such a reduction is possible only with a reduction in the state's needs for internal resources, which, in turn, means a decrease in government spending and demand from the state for industrial products. In practice, this may mean the closure of a number of industries focused on government needs. At the same time, the need to reduce the tax burden on the manufacturer is a measure without alternative. Replenishment of income state budget may occur at first due to the legalization of part of the shadow sector, which may prefer to pay moderate taxes rather than be under the constant threat of punishment. A reduction in the share of tax payments in enterprise income creates the preconditions for the start of economic growth, and an increase in the number of solvent economic agents will help overcome the protracted budget crisis.

3. Main directions for improving the Russian tax system

When developing economic policy, the state must take into account the following cases:

1. Tax evasion. Tax shifting should not be confused with tax evasion and with depreciation or tax repayment. Tax evasion can be legal or illegal. Legal, legitimate is the case when a consumer, with the introduction of an excise tax on an item of consumption or an increase in this excise tax, stops buying this item or buys it in smaller quantities. This also includes those cases when a manufacturer, subject to an excise tax based on the average output of the product produced, increases productivity and begins to receive a larger output of product, while continuing to pay the previous excise tax.

The state can fight legal deviations only by financial means: when reducing the consumption of taxed goods, lower the excise tax. Illegal methods of evasion can only be combated by improving the tax apparatus, which should be able to detect all cases of fraud on the part of payers.

2. Depreciation (or repayment), tax absorption and capitalization. There are two options here:

The tax causes a decrease in the value of the taxed item - tax depreciation;

A tax can be absorbed by a decrease in the value of an item - tax absorption;

The value of an item is increased due to a reduction in tax - tax capitalization.

Due to the phenomena of depreciation, absorption and capitalization, under certain conditions, an increase in tax leads to partial confiscation of the taxpayer’s property. On the contrary, a tax cut may cause an undeserved increase in wealth.

3. A person obliged to pay tax by law actually bears the burden of the tax, that is, he is not only a payer, but also a bearer of the tax. An increase in tax may encourage the manufacturer to reduce costs (for example, by using new techniques and technical improvements in production) and thereby cover the tax.

4. The payer, legally taxed, shifts the burden of the tax to another. If the latter also manages to shift the tax to a third party, then he is only an intermediary payer. If he ultimately bears the burden of the tax, then he is the bearer of the tax. The situation of transfer is determined by many conditions: the subordination of the taxable item to free competition or monopoly, the presence or absence of elastic supply and demand, the degree of mobility (mobility or immobility of the taxable item).

If the taxpayer is a monopolist, then it is much more difficult to shift the tax to him than under free competition, since the monopolist usually sets maximum prices without regard to the tax. When trying to shift the tax, the monopolist faces the risk of decreasing demand. Therefore, the monopolist has to accept a tax on his profits, which, even after deducting the tax, usually gives him sufficient benefit. Under a regime of free competition, prices approach production costs, and taxes may be included in the amount of these costs. Although the price increases due to the tax increase, consumption does not decrease (for example, essential items) and the tax is passed on to the consumer. When taxing non-essential items (medium luxury), the transfer is more difficult, since in this case a reduction in consumption is possible.

When demand is elastic, it is very difficult to shift the tax, but when demand is inelastic, it is much easier. If the demand for a known product can easily be replaced by the demand for another product, then the consumer avoids shifting. Therefore, it is easy to shift taxes to basic necessities and difficult to shift them to medium luxury items, when prices for which rise, the consumer reduces demand for them. Taxes on luxury goods are easily transferred, since very wealthy individuals will not refuse to consume them, despite the tax.

The more immobile the taxable item is, the more difficult it is to shift the tax, and, conversely, the more mobility (mobility) the taxable item has, the easier the tax can be shifted. For example, it is more difficult for the owner of real estate to pass on the tax than for the owner of movable property, especially monetary assets.

Thus, the established conditions for the shift made it possible to recommend that financial practice impose taxes on those sources about which it can be said with confidence that the tax remains on them.

One of the key problems of the Russian tax system is that the taxpayer does not have a sufficient understanding of why the taxes that the state intends to collect from him are needed. Like any system that operates through the participation of thinking subjects and collective goals, the tax system is highly dependent on how it is perceived through the eyes of its subjects. Activity tracking tax subject and awareness of the reflexive nature of tax behavior is one of the tasks of the state’s economic policy. The first question is to clarify between which forces or entities social consent is achieved and within what framework it can be found.

Over the past four years, serious steps have been taken in the tax sphere in Russia, as a result of which tax collection has increased and the scale of tax evasion has decreased. In general, the tax burden on the economy has decreased: the rates of basic taxes have been reduced, for example, income tax from 35 to 24 percent, VAT from 20 to 18, unified social tax from 39.5 to 26 percent, a flat scale has been introduced income tax 13 percent. At the same time, the total number of taxes decreased from 52, as there were in 1988, to 15.

Although the overall tax burden on business activity has decreased, it still remains unjustifiably high. As a result, opportunities for modernization and development of production and the creation of new jobs are reduced. The tax system should provide financing for budgetary needs, be not burdensome for businesses and not impede their competitiveness and growth. business activity.

The general logic of tax reforms in many countries is associated with a gradual transition from indirect taxation to taxation of final income. The depth of this transition often depends on the ability to cope with the task of legalizing economic activity and income from it in order to move to direct taxation of income of legal entities and individual taxpayers.

As a manager of transferred funds, the state often proves to be ineffective for entrepreneurs. The entrepreneur understands that the effectiveness of bureaucratic activities in bringing deductions to certain target groups of the population will be much lower than what he achieved in his business. Around every successful entrepreneur there are people who receive from him the subsidy that they do not receive from the state. This also applies to those jobs that an entrepreneur creates through his activities, and certain social programs and charities carried out by him without the participation of the state.

In this regard, the entrepreneur has a feeling: has he not already repaid his social debt? And didn’t he do this much more effectively than the state, which claims part of his property in the form of taxes? The solution to this issue determines what the balance will be in his relations with the state.

Since the state dictates the tax, administrative and other framework in which business exists, the taxpayer is faced with the question of the benefits and costs of tax optimization activities. In practice, this question comes down to comparing the amounts paid to the state with how much should be spent on the “mechanism” of tax evasion.

In general, given the difficulty of identifying and quantifying “shadow” economic processes, their analysis should be based on regular comparison and cross-checking of information obtained from different sources.”

Thus, the actually achievable tax savings turn out to be very significant: just a few turnovers of goods carried out under a “preferential” tax scheme can significantly strengthen the business.

Thus, in order to meaningfully influence the situation in the country through taxes, you need not only to know the target function of the proposed changes, but also to convey this information to the tax subject. Thus, one of the mechanisms for building trust with tax authorities and legalizing activities among citizens and businesses is to provide citizens with information about tax deductions.

It is important to take into account not only the current state of society, but also the dynamics. To solve the problem of equilibrium in the “state-entrepreneurship” system, the most attractive method seems to be successive iterations focused on reducing the distance to selected goals. The main thing is to avoid sudden actions and choose the right process indicators.

Conclusion

Taxes like economic category are part of production relations, since they arise and function in the process of distribution and redistribution of national income created at all stages of production and circulation.

In conditions modern economy In the Russian Federation, the importance of the regulatory function of taxes, the influence of state tax policy on the development of entrepreneurship and the increase in business activity in Russia is increasing. In the process of analyzing the state tax policy in this work, the following conclusions can be formulated:

All taxes perform a regulatory function: any change in the elements of the tax system (change in the procedure for calculating tax, change in tax rates and benefits) affects economic processes in the country, since all taxes are included in the prices of goods (works, services). Based on this, we note that simply transferring the tax burden from producers to consumers will not achieve the goal of reforming the tax system to stimulate the development of entrepreneurship, which can only be achieved by reducing the total tax burden with its redistribution among factors of production.

A detailed description of the effectiveness of the tax system was given, criteria for the effectiveness of the tax system were identified and proposed. As performance indicators on an industry scale, the growth rate of production, profit margin, profitability of enterprises in various industries were proposed; on a territorial scale - the state of the revenue base of regional and local budgets; at the level of economic entities - a reasonable ratio of profit distribution between budgets and enterprises; for the population - income of individuals.

The work substantiates the opinion that reducing the level of tax withdrawal while increasing the uniform nature of taxation and the neutrality of the tax system as a whole will make it possible to achieve in the future the expansion of the tax base by stimulating business and investment activity.

Measures are proposed to promote information openness of tax authorities for taxpayers. How important factor for the development of entrepreneurship, the formation of trust in the tax system among businesses is emphasized. An important role is assigned to tax institutions. At the same time, it is recommended to avoid drastic actions in choosing a tax policy for entrepreneurship, so as not to undermine confidence and create stability for business development.

Over the long period of reforms, the government made a number of fundamental mistakes in shaping the state's tax strategy. Monetarist policy was mistakenly chosen as a theoretical basis. This has affected the modern tax system in such a way that fiscal orientation continues to be the most important obstacle to economic recovery and the growth of business and investment activity. However, the existing positive trends in tax reform indicate an emerging increase in the level of tax collection and the formation of trust among taxpayers.

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Introductions

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

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

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

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

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

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

The subjects of my study will be tax administration.

To achieve the goal you need to solve several problems:

· Essence, goals and place of tax administration.

· The role of planning and accounting in tax administration.

· Control and regulation in the tax administration system.

· Main directions for improving tax legislation.

1. Essence, goals and place of tax administration

tax control administration

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

· Forecasting - developing a strategy, identifying prospects.

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

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

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

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

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

legality;

equality before the law;

publicity;

voluntary fulfillment of tax obligations;

the right to protection for subjects of tax administration;

presumption of innocence of the taxpayer;

efficiency;

compliance with tax secrecy;

inevitability of legal liability.

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

The objectives of tax administration at the macro level are:

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

deviation assessment actual values macro indicators from the predicted ones, identifying the reasons for their occurrence,

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

The objectives of tax administration at the micro level are:

implementation of adopted tax laws,

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

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

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

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

2. The role of planning and accounting in tax administration

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

Planning method in tax administration.

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

Tax planning can be:

· current (tactical)

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

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

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

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

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

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

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

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

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

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

Accounting method in tax administration

Accounting in the tax administration system performs the following tasks:

· registration and accounting of taxpayers

· acceptance and processing of declarations and reports

· accounting of tax revenues and debts

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

· accounting analysis and control

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

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

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

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

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

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

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

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

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

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

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

Thus, accounting is one of the main functions of tax administration, its purpose is Information Support all levels of management of reliable accounting and analytical information.

3. Control and regulation in the tax administration system

.1 Control in the tax administration system

A necessary condition for effective tax administration is tax control.

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

I highlight the following main forms of tax control:

· control over timely receipt of payments;

· desk tax audits;

· on-site tax audits;

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

· and etc.

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

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

· checking accounting and reporting data;

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

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

On-site tax audits.

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

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

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

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

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

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

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

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

Desk checks.

IN modern world Much attention is paid to desk audits of tax reporting.

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

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

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

3.2 Regulation in the tax administration system

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

The tax incentive system involves:

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

· providing a deferment or installment plan for tax payment;

· providing a tax credit or investment tax credit;

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

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

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

· benefits provided by reducing the tax base;

· benefits provided by reducing the tax rate.

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

Deferred tax liabilities can be divided into two groups:

· Deferred tax liabilities arising from the provision of tax holidays public authorities;

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

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

· government subsidies;

· government subsidies;

· government subsidies;

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

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

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

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

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

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

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

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

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

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

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

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

3.3 Improvements in tax administration in the Russian Federation

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

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

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

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

New amendments to tax legislation.

Quite a few changes have been made to tax legislation.

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

2.Installed new order forced collection of debts on taxes, fees, penalties and fines at the expense of the property of a taxpayer - an individual (citizen of Russia, foreign citizen, a stateless person) who is not an individual entrepreneur.

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

the debt exceeded 1,500 rubles;

the total amount of debt on the taxpayer's tax obligations for the last three calendar years exceeded 1500 rubles;

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

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

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

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

· funds in bank accounts;

· cash;

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

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

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

Personal income tax (NDFL)

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

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

Land tax

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

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

Transport tax

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

Conclusion

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

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

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

The main problems requiring immediate solutions are the following:

a) unjustified complexity of taxation systems;

b) insufficient level of tax administration;

c) inflated income tax rates;

d) widespread tax evasion.

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

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

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

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

Bibliography

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

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

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

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

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

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

)http://base.garant.ru

)http://www.consultant.ru

Similar works to - Improving tax administration in the Russian Federation

Ministry of Education of the Republic of Belarus

Private educational institution "BIP - Institute of Law"

Department financial law

Graduate work

discipline: "Financial Law"

on the topic "Tax process and its structure"

Graduate student

Faculty of Law

5th year, gr. 7 tax and banking

specialization

Supervisor

Plan

Introduction 3

Chapter 1. Concept, essence, system and sources of tax law. 5

Chapter 2. Tax process and procedural law. 15

2.1. Legal process and procedural law. 15

2.2. Tax process as an institution of tax law. 22

Chapter 3. Tax law-making process. 28

3.1. The concept of law-making (legislative) process. 28

3.2. Establishment and implementation of taxes 35

Chapter 4. Jurisdictional tax and legal procedures. 40

4.1. Tax control as an independent production of the tax process 40

4.2. The concept and types of measures of tax procedural coercion. 46

4.3. The right to appeal in the tax process category system. 53

Conclusion. 60

List of used literature. 62

Introduction.

The continuation of active reforms in the field of taxation determines the acceleration of the process of formation and development of the science of tax law. In the context of fundamental changes, the need to understand the basic theoretical provisions and principles of tax legal regulation becomes obvious. Improving the practice of law enforcement of the norms of the Tax Code of the Republic of Belarus raises the need to conduct a systematic analysis and assessment of the legal concepts and categories contained in it.

One of the most developing institutions of tax law is the “tax process”. The adoption of the Tax Code gave the development of this institution a fundamentally new legal content, which requires certain theoretical estimates.

The formation and development of the tax process occurs in conditions of radical changes in economic relations and the formation of fundamentally new tax legislation, which creates the basis for the development of modern theoretical models of legal institutions of tax law.

Important in the legal regulation of the tax process, it is important to observe a certain balance of interests of the state in forming its financial basis, on the one hand, and the interests of “obligated” persons (taxpayers, banks, etc.) on the other.

The relevance of this topic is as follows: the goal of implementing the tax process is ultimately the timely and full receipt of tax payments into the budget system of the Republic of Belarus as a result of proper execution by organizations and individuals of their tax obligations. Their correct and precise observance guarantees in our country the construction of a normal and legal system payment of taxes and other obligatory payments.

The purpose of this thesis is, first of all, to substantiate the conceptual apparatus of the institution of the tax process; study of the legal nature of its main elements; definition of its principles.

It should be noted that for the presented work, of particular importance were scientific developments M.V. Romanovsky, D.V. Vinnitsky, B. M. Lazarev, Yu. A. Tikhomirov and a number of other authors who devoted their works to the study of issues of the administrative process and legal procedural forms. In the presented diploma work analyzed the works of leading scientists in the field of financial and tax law, which are fundamental for studying the essence of tax control, and, above all, the works of O.N. Gorbunova, N.I. Khimicheva, V.N. Ivanova. , Petrova G.V., Karaseva M.V. and a number of other authors.

Chapter 1. Concept, essence, system and sources of tax law.

Tax law is the most rapidly developing component of the legal system of the Republic of Belarus. This is explained by the specifics of the socio-economic realities of today's Belarus.

As is known, a system of law is an objective, conditioned by the system of social relations, internal structure of national law, which consists in the division of an internally consistent set of rules of law, uniform in its social essence and purpose in public life, into certain parts, called branches of law and institutions of law. Industries that are large in volume and complex in structure are divided into sub-branches of law.

In the literature, judgments have been made that tax law is nothing more than an integral part in the legal institution of state revenues of the branch of financial law. Later, tax law began to be defined as a sub-branch of financial law, a set of rules of law governing financial relations in the field of collection of taxes and other obligatory payments, organization of a system of tax regulation and tax control bodies at all levels of state power and local government.

and collection of taxes into the budget system and, in appropriate cases, extra-budgetary state and municipal trust funds from organizations and individuals.

In this case, tax law is called a sub-branch of financial law, included in the section of financial law “Legal regulation of state and municipal revenues”;

The definition of tax law as a branch of legislation is revealed, which includes the norms of various branches of law (financial, administrative, civil, criminal, etc.)

It should be noted that each structural unit of the legal system has three essential characteristics that make it possible to distinguish this structural unit from the legal system, as well as to distinguish it from another legal category (for example, a branch of legislation). These essential characteristics are the sphere of regulated social relations, the method and special regime of legal regulation inherent in a given structural unit of the legal system. They may coincide (for example, the method of legal regulation of different institutions of the same branch of law), but the combination of all three characteristics is strictly individual for a specific structural unit of the legal system. This does not exclude the relationship of some of them as general and specific (for example, the relationship between the subject of the industry and the sphere of social relations regulated by the norms of the institution of law related to this industry; the relationship between the special legal regime of the industry and the specific regulatory regime legal institute this industry).

The largest divisions of the legal system - branches of law - have only their own subject, method and specific regime of legal regulation (special legal regime).

The institution of law regulates a certain set of interconnected homogeneous relations and has a special regulatory regime, which is characterized by general provisions, principles, and specific legal concepts.

The structural unit of the legal system (transitional between an industry and an institution) - a sub-branch of law, is an integral formation in composition and subject of regulation, regulating a special sphere of relations within a broader complex of a particular industry than the institution of law.

Thus, the subject of the branch of law; the sphere of public relations regulated by the norms of the sub-branch of law of this industry; the sphere of social relations regulated by the institution of law of a given branch are related to each other as general - special - private.

The legal method of a branch of law (a set of techniques and methods for regulating social relations and influencing human behavior) is the same for all structural units of the legal system (sub-sectors and institutions) included in a given branch of law. Between themselves, these structural units (sub-sectors and institutions) of one branch of law differ in two other essential characteristics: in the sphere of regulated social relations and the special regime of legal regulation inherent in each of them, which consists of a partial individual set of features inherent in the special legal regime of this branch of law .

Standing apart in the legal system are interbranch (complex) institutions, consisting of norms of various branches of law and regulating interrelated family relations (for example, institutions of property rights, copyright). Interbranch (complex) institutions of law seem to be characterized by a sphere of regulated related, interconnected social relations located at the intersection of subjects of related branches of law. In addition, when forming a method and legal regime for regulating an intersectoral (complex) institution, elements of the method and a special legal regime inherent in related branches of law, the norms of which form this intersectoral institution, are “borrowed”.

It is the comparative analysis of the method of legal regulation that is an indicator that allows us to distinguish an intersectoral (complex) legal institution from a subsector or institution of a branch of law. For all institutions and sub-branches of law included in a given industry, the method of legal regulation is the same and coincides with the method of the industry. For an interbranch legal institute, its method of legal regulation is individual for this institute and has no identical analogues in the branches of law.