Various information processes take place in the tax sphere. So, at the level of the federal tax service, they include the following:

Preparation of standard reporting forms;

Control activities;

Methodological, revision and legal activities;

Analytical activities of the Federal Tax Service;

Internal tasks.

The regional level is characterized by its own composition of information processes:

Registration of enterprises;

Cameral check;

Maintenance of personal cards of enterprises;

Analysis of the state of the enterprise;

Documentary verification;

Maintaining legal documentation;

Intradepartmental tasks;

Processing of documents of individuals.

A unified documentation system operates in the taxation system, which 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 tax inspectorates, and ending with reports compiled by tax authorities.

Information flows represent a directed stable movement of documents from the sources of their occurrence to the recipients. Information flows give the most complete picture of the information system of taxation due to the fact that with their help spatio-temporal and volumetric characteristics are revealed, the dynamism of information processes and their interaction are reflected. Information flows reflect the organizational and functional structure of the tax authorities. The units of information flows can be documents, indicators, details, symbols. Documents and the information they contain are classified:

a) in relation to entry and exit:

Input (incoming to the inspection);

Weekends (outgoing from the inspection).

b) by submission deadlines:

Regulatory - documents for which a deadline for execution and submission is determined (reports "Structure of receipts of the main types of taxes", "Arrears in payments to the budget" and other statistical reports compiled by the tax authorities);

Unregulated - documents executed on demand.

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

Legal and regulatory reference documents (laws, decrees, resolutions of state authorities and administration) and organizational and methodological documents (orders, directives, instructions, methods, decisions of the collegiums of the Federal Tax Service, etc.);

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

Documents on the control work of the inspection (accounting reports, balance sheets, acts of inspections, log books of control work);

Other types of documents.

An important component of off-machine information support is a classification and coding system. Under the conditions of AIS functioning, methods, coding methods, rational classification of nomenclatures allow reducing the volume and time for searching for information necessary for solving problems, and facilitating information processing. AIS is based on the application of:

a) all-Russian classifiers (All-Russian classifier of objects of administrative-territorial division (OKATO) ...);

b) departmental classifiers (banks (KB)...);

c) system classifiers (taxpayer identification numbers (TIN)...).

Information from internal sources includes information obtained in the course of control work by the tax authorities themselves. The list of external sources of information is open and can be significantly expanded.

There are certain methods for selecting taxpayers based on inside information.

The main selection methods include:

• 1) comparison of indicators of accounting and tax reporting with the corresponding average indicators for similar taxpayers or for the industry;
• 2) assessment of the dynamics of changes in reporting indicators or their ratios for several consecutive reporting periods;
• 3) analysis of materials of previous field tax audits;
• 4) analysis of information on taxpayers obtained in the course of non-tax audits conducted by tax authorities.

Comparison of the indicators presented in accounting and tax reporting with the corresponding indicators averaged for the industry or for similar taxpayers is one of the most effective selection methods. For a more detailed analysis, those taxpayers are selected whose reporting data differ sharply from the average. For example, a significant increase (compared to the industry average) in the ratio of material costs to the volume of sales of finished products with a high probability indicates either an underestimation of sales volumes by the taxpayer, or an overestimation of expenses attributable to the cost of production. It is also necessary to explain those items of expenses of the taxpayer that are not available for other similar taxpayers.

Comparison of accounting and tax reporting for a number of consecutive reporting periods. The information obtained by this method significantly affects the inclusion of a taxpayer in the number of candidates for an on-site audit. At the same time, the change in such indicators as the amount of accrued taxes, product sales turnover, volumes of receivables, accrual and payment of wages, etc. is analyzed. A sharp change in individual indicators or their ratios necessitates an explanation by the taxpayer and requires the closest attention and analysis from the tax authorities. For example, organizations whose (according to their reports) expenses are growing and at the same time sales volumes are declining require special attention.

The first two methods are based on the analysis of the submitted reports and are used at the desk audit stage to select taxpayers whose financial and economic activities are subject to a more detailed analysis (for example, mathematical methods of analysis that were analyzed during the description of desk audits).

The information obtained in the course of desk audits is supplemented by information obtained in the course of previous on-site audits of the relevant taxpayers, as well as information received from other tax and other control and law enforcement agencies.

When scheduling field audits, taxpayers whose significant violations were discovered during previous tax audits should not be overlooked.

The method based on the use of information obtained during inspections of other taxpayers (including other tax authorities) is very effective. For example, if in the course of an audit doubtful transactions of a taxpayer are found, then this will undoubtedly arouse interest on the part of the tax authorities in the financial and economic activities of its partners in these transactions. At the same time, partners, as a rule, are registered with different tax authorities, and the use of this method is possible only with a well-established information exchange between tax authorities. This exchange of information can be very helpful in identifying categories of taxpayers that require special attention. If one tax authority reveals systematic, typical violations of tax legislation among a certain category of taxpayers, then the probability of detecting similar violations among the relevant taxpayers by another tax authority is very high. Analytical work of this kind should be constantly carried out by tax authorities at all levels (up to the Ministry of Taxation of Russia). In this case, feedback must be present, i.e. first, the reporting information moves from the territorial tax authorities to the department of the Ministry of Taxation of the Russian Federation for the constituent entities of the Russian Federation and higher, and then the analytical information moves from the higher tax authorities to the lower ones.

According to the probability of detecting violations of tax legislation, taxpayers are divided by industry, and within the industry - by sales volumes, while for each category the average amount of additionally assessed taxes and fees is determined per one tax audit over several years. Typical violations of tax legislation for each category are also identified.

The selection of taxpayers is also carried out on the basis of external information. The information that was obtained in the course of the control activities of the tax authorities is supplemented by information obtained from external sources. Moreover, such information from external sources should, for example, identify taxpayers engaged in financial and economic activities without tax registration or carrying out certain types of activities without reflecting them in the reporting. The list of sources of such information (reflected in Fig. 8.) is not exhaustive, it can include any sources from which information about taxpayers can be obtained both by virtue of the obligation to report relevant information, or by virtue of an information exchange agreement, or request from the tax authority. However, the determining factor here is the initiative of the tax authorities themselves.

After the preliminary selection, the department responsible for field inspections, taking into account the conclusions of the desk audit department and the department for preliminary analysis of the main financial indicators, draws up draft annual plans for control work and quarterly plans for field inspections. After agreement with the department of desk audits, the department of preliminary analysis of the main financial indicators and the department of accounting, the plans are approved by the head of the tax authority or his deputy.

The number of on-site inspections depends on the expected scope of work and available human resources. For the final inclusion of a taxpayer in the plan, such factors as the size of the organization planned for audit, the presence of instructions from law enforcement and higher tax authorities to audit specific taxpayers, etc. are important.

As a rule, without fail, the plan for conducting inspections includes:

• 1) taxpayers who, during the last tax audit, revealed facts of significant violations of tax legislation, necessitating verification of the completeness of the elimination by the taxpayer of the identified violations;
• 2) taxpayers who have not submitted to the tax authority the documents required for the calculation and payment of taxes and other obligatory payments;
• 3) taxpayers about whom the tax authority has information indicating a violation by the taxpayer of tax legislation;
• 4) taxpayers in respect of whom it is necessary to verify or clarify information obtained during a tax audit of another person who is in legal relations with this taxpayer (i.e. obtained as a result of a cross audit);
• 5) taxpayers for whom there are instructions from higher tax or law enforcement agencies to conduct an on-site audit;

The information used by the tax office can be classified according to the method of receipt into:

Information collected by the tax inspectorate itself in the course of control work;

Information from third party sources.

The right of tax authorities to independently collect information about taxpayers is established by the Tax Code of the Russian Federation.

The tax authorities have the right, upon a reasoned request, to receive bank statements on operations and accounts of organizations and individuals engaged in entrepreneurial activities without forming a legal entity within 5 days from the date of the request.

Article 87 of the Tax Code of the Russian Federation also establishes the right of tax authorities to conduct cross audits if, during the conduct of desk and field tax audits, the tax authorities need to obtain information about the activities of the taxpayer (payer of the fee) related to other persons. In this case, the tax authority may request from these persons documents relating to the activities of the taxpayer being audited.

The information coming from outside organizations is very voluminous and diverse, and itself can be classified according to several criteria.

So, according to the sources ("suppliers") of information, we can distinguish:

Information from taxpayers (payers of fees);

Information from tax agents;

Information from tax collectors (fees);

Information from banks and treasury authorities;

Information from authorities and management;

other tax authorities;

other sources.

From banks and treasury bodies, the tax inspectorate receives information on taxes and fees paid, on refunds and offsets of overpaid payments, on opening and closing accounts

From the state authorities and administration, the tax inspectorate receives information on state registration and deregistration of legal entities and entrepreneurs; on registration of individuals at the place of residence and registration of acts of civil status; on the issuance and termination of licenses; on transactions with real estate and land, etc.

From other tax authorities, the tax inspectorate receives very heterogeneous information. Legislative and regulatory acts, letters and clarifications on certain issues of tax legislation are received from higher tax authorities. From the tax authorities of all levels there is a flow of information about the revealed facts of the activities of taxpayers controlled by this inspection, and violations of tax legislation by them in other territories; on branches and representative offices of taxpayers; materials of counter inspections carried out on the order of the inspection, etc.

Other sources of information include letters, statements and complaints from citizens about the facts of economic activity of enterprises and entrepreneurs in the territory controlled by the inspection; publications in the media about the activities of taxpayers and their advertisements, etc.

According to the frequency of receipt, information provided by third-party sources can be divided into:

periodical,

Irregular.

Periodic information, in turn, can be divided depending on the period of receipt into:

Monthly (some tax returns, for example, for the unified social tax);

Quarterly (accounting reports, declarations on most taxes from legal entities, etc.);

Annual (declarations on the income of citizens, information on the income of individuals, etc.)

Irregular information includes bank documents for the payment of taxes; information about opening bank accounts, transactions with real estate and many other information. At the same time, the irregularity of receipt does not mean a small amount of incoming data. For example, the tax inspectorate receives thousands of payment documents every day, however, there is no strict frequency for the actual transfer of funds to pay taxes by each taxpayer, respectively, and this source can be classified as irregular.

According to the degree of obligation, information flows can be divided into:

Mandatory,

Optional.

Mandatory information flows can be established by the Tax Code and other laws, presidential decrees or departmental (interdepartmental) regulations.

Currently, the main amount of information is received by the tax office in the following areas of work:

Accounting for taxpayers;

Desk audit of tax declarations of legal entities and individuals.

Accounting for taxpayers- this is the first stage, the first section of the tax work. At this site, the tax authorities receive primary information about taxpayers, include them in their database. In the future, information about payers is specified and changed in connection with changes taking place in their economic activities.

Tax control should be carried out already at this, the first, area of ​​tax work, otherwise there is a real threat of inaccurate data being included in the EGRN database.

The second most important source of information for the work of the tax inspectorate is desk audit of tax returns legal entities and individuals.

An in-house tax audit is an audit conducted at the location of the tax authority, on the basis of tax declarations and documents submitted by the taxpayer that serve as the basis for calculating and paying tax, as well as other documents on the activities of the taxpayer that are available to the tax authority.

The third most important channel for obtaining information by the tax office is accounting for budget revenues and maintaining personal accounts.

In the Tax Code of the Russian Federation, relatively little space is allocated to the issues of accounting for revenues. This is explained by the fact that the accounting of revenues is the "internal" work of the tax inspectorate, and in itself does not affect the interests of taxpayers. The main task of the inspectors employed in the area of ​​recording payments and maintaining personal accounts is to control the completeness and timeliness of paying taxes to the budget (control over the correct calculation of taxes, as noted above, is carried out by other divisions of the inspectorate). The main instrument of such control is currently the personal account (PA) of the payer.

LANs are opened for each enterprise, for each tax it pays, for each level of the budget (if the tax is to be credited to different budgets).

LS can be easily presented as a program for processing on a computer.

The greatest difficulty from the point of view of informatization of the work of the accounting and reporting department is the automation of information flows to the department and from the department, necessary to fill in the drugs and summarize the information contained in them.

Reception and processing of information about the income of individuals is the fourth most important source of information for the tax authorities.

Inspections receive from employers located in the territory under their control information about the income of citizens received by them at their main and non-main jobs last year.

It should be noted that we have considered only the main sources of information used in the work of the tax inspectorate. They account for approximately 80-85 percent of the volume of information used in tax work. The remaining 15-20 percent of the information comes from other sources, or is collected by the inspectorate itself in the course of control work.

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

The main tasks of the tax authorities:

Analysis of the dynamics of tax receipts for all monitored features;

Informing public authorities about the receipt of taxes;

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

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

The electronic document management system is the central link that allows you to automate the management of information flows and the processing of circulating documents. As a result of the introduction of electronic document management, complex automation of all "bureaucratic" work and document management is achieved, and not its individual parts. Documents are processed according to a given algorithm in automatic and/or interactive mode and moved along predetermined routes.

The tax authorities interact with a large number of other organizations in terms of obtaining the necessary information for their functioning. To do this, an information base of tax authorities is being created, which should:

To give the tax authorities the opportunity to quickly search for taxpaying enterprises and individuals;

Allow to receive both standard reports and summaries and selections for arbitrary requests;

Provide control over the reliability of the information contained in the database, received from various directories, by means of its automated comparison and analysis;

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

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

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

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

Instability of tax legislation and methodological base of the tax inspection;

Multilevel structure of automation objects, their distribution in space and complex connections between them;

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

Use in the information system of already functioning separate parts.

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

Accounting for actual and industrial standards in the field of informatization allows at the initial stage to focus on the most common technical and software solutions. This greatly reduces the cost of maintenance and development of the data processing system. In addition, the circle of specialists who can be involved in the maintenance of the system, the development and development of applications is expanding.

software tools, which provides greater freedom to increase the power of technical and system software tools.

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

At the operating system level;

At the level of middleware software and AIS application components;

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

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

At the security administration level.

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

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

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

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

Operational processing;

Decision support.

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

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

ISNO provides for the following subsystems of this group:

Analysis and forecasting of tax payments;

Macro-imitation modeling;

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

Selection of enterprises for on-site inspections.

The functional composition of HISNO is determined by the relevant functional areas of work on tax collection, including the following stages:

Accounting for taxpayers;

Receiving, entering into the database and cameral verification of accounting and tax reporting;

Accounting for budget revenues and maintaining personal accounts of taxpayers;

Field tax audit;

Organization of the data warehouse of the tax inspectorate. Stage 1. Accounting for taxpayers. The tax authorities receive primary information about taxpayers and include them in their database. In the future, information about payers is specified and changed in connection with changes taking place in their economic activities. The work of registering payers includes the implementation of a number of procedures that are quite strictly regulated in terms of the forms and methods of their implementation, as well as the terms during which they must be completed.

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

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

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

A strict deadline for accruing tax amounts in personal account cards “according to the payer's data”;

The absence or non-obviousness of the relationship between the indicators of tax return forms and accounting forms;

The need to submit a number of additional calculations to the declarations "in any form";

The duty of the payer to confirm his right to the benefits declared in the declaration with primary documents.

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

Then, in the course of desk audits of the declarations of individuals, the data indicated in them is verified with information on the income of working citizens, which the inspectorate receives from employers and other sources of payments.

Stage 3. Accounting for budget revenues and maintenance of personal accounts of taxpayers. The specificity of work at this stage is that it is completely carried out at the workplace, without access to enterprises. The main task of inspectors working in the area of ​​accounting for payments and maintaining personal accounts is to control the completeness and timeliness of paying taxes to the budget. The main instrument of such control is the payer's personal account card (CLC).

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

Stage 4. Field tax audit. The reporting of the taxpayer is checked to identify errors and violations made by him in the calculation of the taxable base and the payment of taxes. An on-site tax audit in itself is practically not amenable to automation. However, this does not mean that all work in this technological area should be done manually. With the help of computer technology and programs, the following operations are performed at the site of documentary checks:

selection of objects for verification;

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

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

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

criteria for computerized selection of taxpayers for documentary audits can be different and vary depending on many factors. Statistical analysis of large amounts of data allows you to find such tax return parameters that correspond to a large amount of additional charges during documentary checks. The use of this method allows even the amount of additional charges to be predicted with a certain degree of probability.

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

These storages characterize the following properties:

Subject Orientation - Data is organized according to subject rather than application. In particular, for the tax inspectorate, the data warehouse should be organized by taxpayers on the basis of an electronic file;

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

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

Immutability - data should not be updated or changed after being put into storage, it is only read or loaded.

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

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

Download speed;

Loading technology;

Data quality management and support for various types of data;

Scalability;

Servicing a large number of users;

Administration;

Request generation tools.

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

The repository must ensure local and global data consistency. Storages can accumulate data not only of standard types, but also of more complex ones, such as text, images, etc.

The data warehouse of the tax office can reach the volume of several hundred gigabytes. The DBMS underlying the storage should not have any architectural restrictions and should support modular and parallel processing, maintain operability in case of local failures, and have recovery tools.

Access to the data warehouse is not limited to a narrow circle of tax inspection specialists. The storage must support hundreds of users without slowing down requests.

When administered, the DBMS must provide control over the approach to resource constraints, report on resource costs, and allow prioritization of different categories of users or operations.

The user must have the appropriate means of generating requests and, in particular, the ability to conduct

Rice. 3.3. Sources of information for the repository

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

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

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

Registration data of legal entities and individuals - come from legal entities and individuals when they are registered;

Information about the property status of taxpayers - comes to the tax service from legal entities and individuals, the registration chamber, traffic police, etc.;

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

Information about the settlement and payment activities of taxpayers - comes from banks, from legal entities and individuals;

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

Regulatory reference information - comes from government bodies, Rosstat.

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

The creation of an information warehouse is accompanied by a rather laborious technological process, which includes the following successively performed steps:

Examination of the information needs of the functional divisions of the tax service with the definition of access rights to information at various levels;

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

Building a storage prototype on the selected system and technical platform;

Connection and configuration of tools and procedures for maintaining databases in working condition and automated and manual entry of information into the repository;

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

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

Issuance of instructional materials for various user groups on working with an electronic information data warehouse.