Additional cash flows to the state treasury depend on the effectiveness of tax return audits. In this regard, there is a need to improve existing tax audit procedures.

The main direction for improving the control work of tax authorities in the near future is more thorough desk audits. It is much easier to check reports at the inspection office than at an enterprise; in addition, inspectors do not have time to visit all organizations for inspections.

To improve productivity, inspectors must automate their work. Desk audits should be carried out using special programs. The software products currently existing in the tax authorities allow for desk verification of submitted tax returns (calculations) mainly only arithmetically, because do not contain elements of in-depth desk analysis. There are also no objective criteria for selecting taxpayers for inclusion in the plan for conducting on-site tax audits; in this regard, it is necessary, first of all, to develop a system of control ratios, which should be based on conducting an automated desk audit:

Correlations and interconnections of tax and accounting reporting indicators;
- logical connection between individual reporting and calculated indicators of tax and accounting reporting necessary for calculating the tax base;

Comparability of reporting indicators with similar indicators of the previous tax (reporting) period;

Assessments of financial statements and tax returns from the point of view of their compliance with the data available to the tax authority on the financial and economic activities of the taxpayer, obtained from external and internal sources.

The system of control ratios will allow for preliminary pre-audit desk analysis of information about taxpayers selected for on-site tax audits.

To apply such a program, tax authorities need to receive electronic reporting from organizations. A significant factor limiting the possibility of in-depth desk control is the need to manually enter a significant number of taxpayer tax and accounting indicators into the database, which entails enormous labor costs for inspection personnel. Therefore, the main task of the tax authorities is to ensure the acceptance of as many tax returns as possible in electronic form. However, taxpayers are reluctant to support inspectors, since the equipment needed to prepare such declarations is far from cheap, and few people trust new technologies. Therefore, officials proposed a way to solve these problems. In their opinion, it is necessary to create special companies that will receive documents filled out by hand from accountants, convert them into electronic form and send them to the inspectorate.

Currently, the Ministry of Taxes of the Russian Federation is working to prepare an automated selection procedure based on constructing an economic and mathematical model of the taxpayer in order to determine the potential amount of his tax obligations.

To carry out an in-depth desk analysis of the taxpayer’s financial and economic activities, it is necessary to create a unified state integrated information database based on information from internal and external sources.

Internal information could include information received about the taxpayer by the tax authority in the process of tax control, namely: during tax registration (constituent documents, size of authorized capital, presence of branches, separate divisions, property, accounts in credit institutions, etc. .); when carrying out desk audits (tax returns, financial statements, tax benefits, violations of deadlines for submitting documents and paying taxes, etc.); on the presence of arrears, on the completeness and timeliness of tax receipts, on deferments and installment plans for payments to the budget, on refunds from the budget of the declared amounts of tax payments; on the results of previously conducted on-site tax audits of the taxpayer.

External information could include information received by tax authorities about the taxpayer from other state regulatory authorities, as well as law enforcement agencies, banks, notary bodies, state and local governments, the media, individuals and legal entities. As practice shows, such information directly or indirectly indicates violations by the taxpayer of the legislation on taxes and fees.

In addition to the unconditional increase in the efficiency of tax control measures, the creation of a unified state information integrated database will also contribute to the education of a law-abiding taxpayer, since the confidence that tax evasion will be more likely to be detected will not allow the latter to commit violations of the legislation on taxes and fees.

The creation, formation and operation of a unified state information integrated database on taxpayers must also necessarily meet the following conditions:

The collection, processing and updating of all information received by the tax authority must be carried out continuously;

Information should be systematized in such an order that would optimally provide a sample of certain categories of taxpayers according to given parameters, in order to conduct a comparative pre-audit analysis of similar taxpayers;

Information must be reliable and as complete as possible for the selection of taxpayers in order to conduct an effective on-site tax audit. It is also necessary to constantly monitor the activities of taxpayers. Based on the depth of analysis of financial and economic activities, monitoring can be divided into two types:

1. Express analysis - analysis of the organization’s activities according to a limited number of indicators of accounting and tax reporting, analysis and comparison of reporting indicators with similar indicators of the previous period, checking the logical connection between individual reporting and calculated indicators necessary for calculating the tax base.

2. In-depth financial and economic analysis of the activities of organizations, which includes an analysis of indicators characterizing the main results of the organization’s activities; analysis of the level and dynamics of financial, tax and economic indicators; analysis of changes in the structure of the balance sheet; analysis of balance sheet liquidity and financial stability indicators. The reliability of reporting indicators is established; an analysis of the financial condition is carried out, based on an assessment of compliance with payment discipline for tax payments; conclusions are drawn up, including an assessment of identified errors and distortions from the point of view of the significance of their impact on financial results.

At the first stage, information on the activities of taxpayers received from the State Customs Committee and the State Statistics Committee is collected and analyzed. The tax burden on organizations is determined, and the tax burden is analyzed for each group. A list of taxpayers with a lower burden than the average for the analyzed group is determined.

At the second stage, the results of the audits are analyzed, data on financial and economic activities provided by the taxpayer are compared with data received from the relevant government agencies. The degree of consistency of data on the activities of organizations obtained from different sources is determined.

If significant discrepancies in indicators between organizations are established or economic, business, or tax indicators change significantly during the analyzed periods, these taxpayers are subject to inclusion in the plan of on-site tax audits.

At the third stage, based on the results of the monitoring of financial and economic activities, an analytical note is drawn up, which contains proposals for the further implementation of tax control measures.

Creating a single integrated information database about taxpayers, maintaining constant monitoring of the financial and economic activities of the taxpayer, ensuring a high level of informatization of tax authorities will significantly simplify the form of desk control based on tax returns.

Summarizing all of the above, improving the tax control system must be carried out primarily by increasing the efficiency of desk and field audits of tax returns, which can be achieved by the following measures:

Creation of a unified information base for tax authorities, including data on taxpayers and the socio-economic state of the regions, average statistical data by industry and category of taxpayers, as well as other information reflecting the activities of business entities;

Development of methods for analyzing the reliability of information provided in tax reporting by industry;

Development and implementation of an automated system for selecting taxpayers to conduct on-site tax audits;

Development of effective methods for determining the tax base in relation to various types of activities and indirect parameters characterizing the activities of organizations;

Improving the procedure for determining the priority of taxpayers for conducting on-site tax audits and identifying priority sectors of the economy for which it is necessary to develop methods for desk audits;

Creation of a database of tax violations identified as a result of desk audits for use in on-site tax audits.

List of used literature

1. Tax Code of the Russian Federation, part one of July 31, 1998, N 146-FZ and part two of August 5, 2000, N 117-FZ (as amended on December 30, 2004)

2. Andryushchenko S.N. Increasing the efficiency of control work // Russian Tax Courier, 2005. - No. 3

3. Berezina E. Did your company receive a black mark? // Moscow accountant, 2006. - No. 7

4. Biserov Yu. Twilight of tax audits. Where to lay the straws? // Double entry, 2006. - No. 3

5. Boryan Yu.B. Taxes and taxation. Major changes in taxation in 2006. M.: Economics, 2006. – 166 p.

6. Vorobiev A. Anomalous figures of financial fraud // Consultant, 2006. - No. 1

7. Gorlenko I.I. Forms of tax control // Tax Bulletin, 2003. - No. 3

8. Evstigneev E.N. Taxes and taxation. St. Petersburg: Peter, 2006. – 282 p.

9. Kasyanov A.N. The “cleansing” of legal entities has begun // New in accounting and reporting, 2006. - No. 2

10. Larina S. There will be fewer tax audits // Moscow Accountant, 2005. - No. 3

11. Razgulin S.V. Tax audits // System GARANT, 2006.

12. Rekets I. Open up, tax office! // Practical accounting, 2006. - No. 5

13. Serdyukov A. E. Ensuring control and supervision of compliance with legislation on taxes and fees in 2006 // Russian Tax Courier, 2006.-No. 9

14. Stozhenko O. A look from the inside. Inspections through the eyes of inspectors // Double entry, 2006. - No. 3

15. Stroev K. Capital companies at gunpoint from cameramen // Moscow Accountant, 2006. - No. 8

Serdyukov A. E. Ensuring control and supervision of compliance with legislation on taxes and fees in 2006 // Russian Tax Courier, 2006. - No. 9

Razgulin S.V. Tax audits // System GARANT, 2006.

Serdyukov A. E. Ensuring control and supervision of compliance with legislation on taxes and fees in 2006 // Russian Tax Courier, 2006.-No. 9

Vide When accepting tax returns and financial statements in electronic form via telecommunication channels, the requirements of electronic document management are observed in accordance with the Procedure for submitting a tax return in electronic form via telecommunication channels, approved by Order of the Ministry of Taxes of Russia of April 2, 2002 No. BG-3-32 /169, Methodological recommendations for...

A long period of time is the basis for ordering an inspection); - information about violations of tax legislation received from other regulatory organizations. In accordance with German law, all government services are required to report to the tax authorities any cases of tax evasion known to them. However, it should be noted that tax authorities have the right to receive...

In the realities of the present time, there are a large number of problems in the development of the tax system, which are caused by both external and internal factors: dual interpretation of the provisions of the articles of the Tax Code of the Russian Federation, contradictory practice of hearing identical cases in the courts of the constituent entities of the Russian Federation, imperfection of tax administration, etc. P. That is why, at present, there is a problem of ensuring the stable development of the tax system, among which one of the most important values ​​is the improvement of tax control. Tax control in the Russian Federation is carried out using a variety of methods, techniques and techniques, by summarizing theoretical provisions in the field of accounting and tax legislation, assessing the practical activities of tax and other regulatory authorities, analyzing the dynamics of offenses in the field of accounting and taxation.

In modern conditions, the terms of reference in relation to ensuring economic security are not clearly distributed between tax control authorities and other regulatory authorities that have common tasks of protecting economic interests and combating economic crimes in the tax sphere. At the same time, special attention is required to improve law enforcement mechanisms to combat tax and economic crime, criminalization of the tax sphere, and resolve controversial issues and conflict situations when organizing tax audits.

Based on this, it becomes relevant to study the problem of organizing tax control in order to ensure the economic security of the Russian Federation based on an assessment of the forms and methods of tax control. In accordance with Article 82 of the Tax Code of the Russian Federation, tax control refers to the activities of authorized bodies to monitor compliance by taxpayers, tax agents and payers of fees with legislation on taxes and fees.

As part of tax control, the Tax Authorities conduct the following types of tax audits of taxpayers, fee payers and tax agents:

1. Desk tax audits;

2. On-site tax audits;

3. Repeated tax audits.

The purpose of desk and field tax audits is to monitor compliance by a taxpayer, fee payer or tax agent with legislation on taxes and fees.

Tax control carried out by tax authorities creates conditions for the effective functioning of the tax system, thereby facilitating the implementation of the state's tax policy through the timely and complete formation of its financial base.

That is why it is necessary to constantly improve the activities of tax authorities as part of ongoing activities related to the implementation of tax control.

In order to improve the interaction of tax authorities with other government agencies on issues related to tax control, it is necessary:

1. Integrate the interaction of tax authorities with bodies that carry out registration actions with individual taxpayers in parts related to the collection of data on taxable objects for taxes such as land tax and property tax for individuals, in connection with the ongoing cases of submission of erroneous data to the tax authorities data on taxable objects, which leads to an increase in the number of recalculations and the sending of repeated tax notifications.

2. Carry out a more liberal tax policy in terms of penalties, because The fiscal orientation of the current tax system will inevitably lead to tax evasion.

Practice shows that the stricter the punitive measures, the greater the desire of taxpayers to hide their income. Therefore, penalties should be differentiated depending on the severity of the offense and the presence of intent. A clearer and more detailed classification of tax offenses is needed.

3. Improve the methodology of tax audits in order to improve the work of tax authorities and eliminate double interpretation of the provisions and articles of the Tax Code of the Russian Federation.

4. For the full functioning of the fiscal function of taxes, it is necessary to improve the work of the judicial system, fight corruption in tax authorities, improve their technical equipment and qualifications of workers, and protect them from attacks by criminalized businesses.

Based on the above, we can conclude that in order to increase the efficiency of tax control in order to ensure the economic security of the Russian Federation, it is necessary to improve the organization of control work of tax authorities, increase its efficiency, and improve the methodology of their work. In order to improve tax legislation, the Autonomous non-profit organization "Agency for Strategic Initiatives to Promote New Projects" developed a roadmap for the project "Improving Tax Administration" of the National Entrepreneurial Initiative to Improve the Investment Climate in the Russian Federation.

The roadmap is aimed at improving and optimizing the tax administration system with creating comfortable conditions for interaction between business (entrepreneurs) and government authorities in terms of procedures for filing and generating tax reporting, as well as improving the principles of document flow.

The main goals in the road map are the following areas of activity that require improvement:

Reducing the time and material costs of entrepreneurs for preparing and submitting tax reports and paying taxes;

Improving relationships between taxpayers represented by the business community and tax authorities, taking into account best international practices;

Convergence of tax and accounting rules;

Increasing the efficiency of VAT administration mechanisms;

Stimulating the transition of taxpayers and tax authorities to electronic document management;

Improving the administration of special tax regimes applied to certain categories of taxpayers.

The roadmap also indicates the results to be achieved upon completion of the implementation of the above activities:

Reducing the time of interaction between taxpayers and tax authorities;

Simplification of accounting rules and increased transparency of law enforcement;

Achieving key performance indicators developed in the roadmap.

Bibliography

1. Autonomous non-profit organization “Agency for Strategic Initiatives to Promote New Projects.” [Electronic resource]. – Access mode: http://www.asi.ru. – Title from the screen. – (Date of access: 12/20/2014).

2. Aristarkhova, M.K. Improving the management of tax audits / M.K. Aristarkhova, A.N. Voronina // Economics of the region. - 2011. - No. 3 (27). - P.147-155: table. - Bibliography With. 154.

3. Bezverkhova, I.A. Main aspects of the tax control system and directions for its improvement / I.A. Bezverkhova //Management accounting. - 2011. - No. 7. - P. 56 - 60: diagrams. - Bibliography: p. 60.

4. Gorlov, V.V. Tax control in the Russian Federation: forms and directions of improvement / V. V. Gorlov // All about taxes. - 2011. - No. 4. - P. 3 – 8.

5. Dubrova, M. Features of the functioning of tax control in the system of state financial control / M. Dubrova // RISK: resources, information, supply, competition. - 2011. - No. 1, Part 2. - P. 559 - 562: fig. - Bibliography: p. 562.

Currently, measures to improve tax administration should help increase the number of taxpayers fulfilling their obligations to the state in accordance with the law, and, accordingly, reduce the number of those who do not fulfill their obligations to pay taxes in a timely manner or even seek to evade them.

The main task of the tax authorities is to ensure the complete receipt of tax revenues into the budget system. In this regard, measures to create the necessary conditions for the most efficient tax administration become particularly relevant. The effectiveness of the tax control system means its ability, with minimal labor input from inspectors and material costs from tax authorities, to ensure compliance with tax discipline in areas of greatest tax risk for the maximum possible number of taxpayers in the least burdensome regime for them. From our point of view, in modern conditions, an effective tax control system should be aimed at achieving the following goals:

• 1. Further automation of tax control, which will allow, with minimal labor input from the inspector staff, to ensure the verification of all tax declarations submitted to the tax authority in a desk mode with a level of detail corresponding to the degree of tax risk of the declaration being audited.
• 2. Creation of an effective information base of external sources, allowing to provide tax authorities with a maximum of information relevant for assessing the correctness of the taxpayer’s determination of his tax obligations.
• 3. Improving the methodology of tax risks, allowing the tax authority, based on available information about the taxpayer, to give a probabilistic assessment of the degree of reliability of his declaration of his tax obligations, as well as the probable size of his potential (actual) tax obligations.
• 4. Increasing the efficiency of the system for selecting taxpayers for an in-depth form of tax control, which allows for the selection of taxpayers with the maximum degree of tax risk for an on-site audit, as well as the pre-inspection preparation methodology, which makes it possible to develop an optimal on-site audit plan, focusing the efforts of inspectors exclusively on those areas of financial and economic activity activities of the taxpayer, the tax risk of which exceeds certain threshold values.
• 5. Conducting targeted on-site tax control, carried out exclusively in relation to taxpayers and specific areas of their financial and economic activities, the most risky from the point of view of violations of tax discipline. Based on an analysis of the practice of applying tax legislation on the organization and conduct of desk tax audits, it seems possible to formulate individual proposals and recommendations for improving the work of tax authorities in conducting desk tax audits.

Firstly, to organize and conduct a desk tax audit, it is necessary to carry out preparatory work. For these purposes it is necessary:

use the cumulative information base of the results of similar audits for previous periods for at least one year preceding the period in which the desk tax audit is carried out;

apply data from a legal analysis of tax reporting indicators and other information on the activities of taxpayers for the period preceding the period in which a desk tax audit is carried out;

legislate the possibility of additional request for documents upon detection of violations of the legislation on taxes and fees in order to compare the data indicated by taxpayers in the submitted tax returns and other reporting documents with other financial and accounting documents confirming the correctness of calculation of taxes and other mandatory documents and their subsequent transfer to the state budget and extra-budgetary funds;

legislatively regulate the issues of the possibility of appointing an examination and attracting specialists to assist in the implementation of tax control in cases where the inspectors have identified errors in filling out documents or contradictions between the information contained in the submitted documents, on the grounds and in accordance with the norms of Articles 95 - 96 of the Tax Code;

use indirect methods for calculating the tax base, for example, the method of general comparison of property, as well as the method of comparison and assessment of inventories for the reporting period.

Secondly, based on the results of the audit, it is necessary to carry out a legal analysis of the results obtained. For these purposes it is necessary:

prepare a short explanatory note on the results of the desk tax audit;

preserve not only the documents provided by the taxpayer for the control, but also all information and other materials that were used during the desk tax audit (including an explanatory note), in order to form an information base for the next desk tax audit by any other tax inspector. It is also necessary to pay attention to the fact that in Art. 88 of the Tax Code of the Russian Federation, significant changes have been made regarding the specifics of conducting a desk tax audit. Previously (before 2007), the legislation on taxes and fees actually gave tax authorities the right to examine an unlimited number of documents during a desk audit. In the new paragraph 7 of Art. 88 of the Tax Code of the Russian Federation establishes that the tax authority does not have the right to demand additional information and documents, except for those cases when the documents (according to the Tax Code of the Russian Federation) must be submitted along with the tax return. Therefore, it is necessary to create departments in the structure of the tax inspectorate that would, firstly, analyze tax returns submitted by taxpayers to the tax authorities and for which documents cannot be requested, and secondly, carry out a desk tax audit with the request of primary documents.

Increasing the efficiency of on-site tax audits can be achieved by reducing risk in taxpayer selection procedures - creating a system for automated selection of taxpayers for on-site audits, as well as creating information resources for accumulating data on violations of legislation on taxes and fees and their analysis for use in subsequent on-site audits , the use of in-depth desk verification.

Also an important area for improving tax control is the process of educating the taxpayer, aimed at developing the personality of a law-abiding taxpayer, which occurs within the framework of tax administration with the simultaneous use, in addition to legal methods, also of educational methods.

The fight against shell companies, as well as the suppression of so-called “takeovers” of companies carried out through the state registration procedure, are among the priority areas of activity of the Federal Tax Service of Russia. So, among the effective measures to suppress the activities of these companies, in our opinion, may be an increase in the terms of state registration for certain registration actions. This will allow the registration (tax) authorities to thoroughly check the documents submitted for state registration. The fact is that when registering one-day companies, as well as when carrying out “takeovers” of companies using the state registration procedure, in most cases fake passports and data of the deceased, etc. are used. There are also frequent cases of falsification of a notary's signature. As a preventive measure, disqualification procedures can be used for submitting false information to the registration (tax) authorities.

At the same time, it is necessary to oblige the registration (tax) authorities, when submitting documents to change the Unified State Register of Legal Entities information about a person who has the right to act on behalf of the organization without a power of attorney, to notify this person about this. This rule should also apply during the reorganization of a legal entity. If, within the established time frame, the registration (tax) authority receives an application from a person whose information is contained in the Unified State Register of Legal Entities about disagreement with the changes being made, the registration (tax) authority may make a decision to refuse state registration of the changes.

In order to exclude cases of repeated commission of illegal actions by the same persons, from our point of view, it is possible to introduce restrictions on the right of certain categories of persons to participate in the management and creation of organizations. We believe that the inclusion of information about such persons in the Unified State Register of Legal Entities will serve to timely inform and warn the public. Indeed, according to the Federal Law of 08.08.2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, the information contained in the Unified State Register of Legal Entities is open and publicly available.

And finally, it is necessary to tighten administrative responsibility for committing offenses in the field of state registration.

For legal entities that fulfill their duties in full and in a timely manner, the planned changes will not create any administrative barriers, but will increase their security.

When improving tax control activities, special attention, from our point of view, should be paid to the tax administration of certain types of taxes, which are the main income-generating items of budgets.

In first place in importance is VAT. As we already said in the previous paragraph of the course work, due to changes in current legislation, budget losses for this tax are significant.

In this regard, we consider it advisable, when conducting a desk audit on VAT, taking into account the restrictions specified in the Tax Code, to strengthen work in the following areas:

• 1) request information or documents on the activities of the taxpayer being inspected not only from his counterparty, but also from other persons, if they have such information. This information can be requested not only as part of a desk tax audit, but also in the process of reviewing audit materials, as well as when assigning additional tax control measures;
• 2) request information regarding a specific transaction outside the framework of tax audits (if there is a justified need). Moreover, both from its participants and from other persons who have information about this transaction;
• 3) send requests to banks.

Thus, the main emphasis in monitoring the correctness of calculations by taxpayers and the completeness of their payment of VAT amounts to the budget is transferred to on-site tax audits. But with a professional approach, a desk tax audit of VAT returns remains an effective form of tax control. Along with the analytical component of control, which will be given special attention in the new conditions.

In addition, in my opinion, the new procedure for processing the results of a desk tax audit, including in relation to VAT amounts claimed for refund, will improve the objectivity of decisions made based on the results of audits of tax returns.

In modern conditions, an important direction for improving tax control is the creation of conditions for the timely and full fulfillment by taxpayers of their obligations to pay taxes and fees, including by providing convenient and reliable methods of information interaction based on modern technologies. In particular, Article 80 of the Tax Code allows taxpayers to submit a tax return to the tax authority in person, in the form of a postal item with an inventory of the contents, or via telecommunication channels. From my point of view, it is most effective to abandon the traditional method of submitting paper reports in favor of new technologies. Since the interaction of the taxpayer with the inspectorate via communication channels using special certified means of protection provides full protection against various types of attacks on confidentiality. In order to reduce the cost of services for taxpayers who have switched to electronic document management, it is necessary to provide free additional services via communication channels. These are services for the regular and mandatory provision of open information, for example, documents explaining the procedure for calculating and paying taxes and fees, data on changes in payment document details. In addition, the taxpayer will receive prompt access to information about the status of settlements online or offline and will be able to receive, upon requests sent electronically via telecommunication channels, certificates, copies and other necessary documents.

I believe that this service fully compensates for the costs of taxpayers when switching to the submission of tax and accounting reports in electronic form via telecommunication channels.

In my opinion, in order to completely switch to the submission of tax returns, financial statements and other documents serving as the basis for the calculation and payment of taxes in electronic form via telecommunication channels, it is necessary to ensure the legal significance of the documents transmitted from the taxpayer to the tax authority and back, and also compatibility of accounting programs with programs for transferring tax reporting data.

Since the processing of declarations and other tax reports submitted electronically in inspections is fully automated, tax inspectors have more time not only for processing and analyzing received documentation, but also for direct work with the taxpayer.

Thus, the submission of tax returns and other reporting by taxpayers through communication channels is beneficial to everyone: both the taxpayers themselves and the tax authorities.

The successful implementation of tax reform presupposes a gradual transition of tax authorities to a more efficient functional principle of organizing activities. The purpose of such transformations is the clear implementation of additional functions assigned to the Federal Tax Service of Russia, for example, such as registration of taxpayers and licensing.

In this regard, the most promising area of ​​activity is the creation and improvement of the “one window” concept. The unified center for state registration of legal entities and individual entrepreneurs must, first of all, provide favorable conditions for business entities.

Desk and on-site audits are the most effective tool of tax control. Due to the fact that a large number of declarations are submitted for desk audit every quarter, I believe that it is advisable to carry it out using a software product. To do this, it is necessary to develop recommendations for inspection on various aspects of the technology for selecting objects for inspection in an automated mode. Taking into account the influence of the largest taxpayers on the formation of the revenue side of budgets at all levels, it is necessary to carry out analytical work on the administration of the largest taxpayers, monitoring their financial and economic relations and structures interdependent with them. Based on a comparison of taxpayers’ indicators with the industry average, tax evasion can be identified.

To reduce tax arrears, I consider it advisable for the tax authorities to actively participate in bankruptcy cases and bankruptcy proceedings of absent debtors, the debt for which dominates the overall debt structure.

From the above, we can conclude that the tax control system must be improved, including by increasing the efficiency of desk and field tax audits. A real way to improve the quality of tax control can be a change in the work procedure of tax authorities and existing control audit procedures, as well as the development of new approaches based on a comparative analysis of taxpayers’ tax reporting indicators, the amounts of accrued and paid tax payments, as well as factors influencing the formation of taxable income. bases.

Tyukalova Svetlana Alexandrovna

5th year student, Faculty of Law, Department of Civil Law Disciplines, Vyat GSU, Kirov

Email:

Korotaeva Olga Anatolyevna

scientific supervisor, senior lecturer of the department of state and legal disciplines of Vyat GSU, Kirov

Tax inspectorates, ensuring control over compliance with tax legislation, which is their main task, in order to effectively implement it, purposefully and on an ongoing basis carry out measures to strengthen tax control. The constant increase in the state's financial needs requires an uninterrupted tax collection mechanism. Often in practice, late payment of taxes and other obligatory payments by individuals and legal entities is revealed, which in our time is relevant for both sides of financial relations - the state and society as a whole. Because of this, the problem of efficiency and improvement of control over the correctness, timeliness and completeness of tax collection becomes apparent.

Any operational tax control system contains the necessary features that contribute to the proper development of the tax control system.

Conducting on-site audits requires efficient selection of taxpayers, which requires maximum effectiveness with minimal expenditure of funds and effort, which can be achieved with the highest probability of revealing tax violations. A systematic, comprehensive procedure for organizing control audits, developed by the tax department, as well as an orderly legislative framework, uses effective forms, techniques and methods in the field of tax control to influence unscrupulous taxpayers. When using a system for assessing the work of tax inspectors and objectively analyzing the results of each of them, the burden of planning control work is effectively distributed.

Of particular importance in the context of massive violations of tax legislation is the problem of rational selection of taxpayers for control audits.

First of all, those organizations that have repeatedly radically changed their financial condition, which in turn negatively affected the financial result, are subject to inspection by control bodies. The selection of taxpayers - organizations is carried out on the basis of performance indicators of the analysis of the dynamics of the financial situation, which makes it possible to record the dynamics of their changes.

· from reporting

· have more than three current accounts.

If facts are discovered that raise suspicions about the authenticity of accounting reports and tax calculations, the structural divisions of the inspectorate carry out a control inspection of these entities.

The Federal Tax Service of the Russian Federation is developing a unified software, the implementation of which will make it possible to systematize the process of selecting taxpayers with a realistic assessment of the limit of their obligations.

The primary task of the tax authority is to constantly improve the forms and methods of tax control. The most rational and promising way is to increase the number of tax compliance audits. An equally effective form of tax control is re-inspections of enterprises that have concealed taxes on a large scale, which makes it possible to monitor the reports of previous audits, as well as the reliability of current accounting.

An analysis of the practice of control work of tax authorities indicates the global spread of facts of taxpayer evasion from paying taxes through ignorance of accounting records or their maintenance in violation of the established procedure for the impossibility of determining the taxable base.

Also, one of the priority areas for improving tax control is pre-trial and judicial settlement. The most effective area of ​​work for tax authorities remains control work. Legislative changes have significantly limited the powers of tax authorities, establishing strict deadlines for debt collection, which leads to the problem of increasing the risk of losing the right to undisputed collection. As a rule, when interpreting tax legislation, the courts accept the position of the taxpayer. Despite the increased requirements for tax authorities, the process of additional assessments based on the results of audits is growing from year to year. Failure to comply with all procedures established by law, insufficient collection of evidence of tax offenses, poor quality of inspections affect the adoption by the court and higher authorities of decisions on claims and complaints to taxpayers in their favor.

To solve the identified problems, the tax service sets itself the task of increasing the efficiency of control work. Improving the quality of control work is impossible without the operational activities of the departments on which the effectiveness of control activities depends. It is also important to increase the efficiency of work when registering taxpayers, based on current regulations. To accomplish this task, firstly, it is necessary to increase the level of quantitative and qualitative analysis of information included in the information resources of tax authorities. Secondly, the importance of excluding inactive legal entities from the Unified Register through a simplified out-of-court procedure cannot be reduced by stimulating work with the heads of organizations that did not report unpaid taxes.

It is important to note that, first of all, it is necessary to improve the legislative framework that regulates the organization and implementation of tax control.

Tax control operates in three forms: preliminary, current and subsequent, using methods of observation, verification, and analysis. The considerable ineffectiveness of using these forms and methods of tax control confirms the need for their improvement.

To summarize, it should be noted that the most important and progressive factor in increasing the efficient work of tax inspectorates is the improvement of existing tax control procedures, namely:

· use of a system for assessing the work of tax inspectors

· systems for selecting taxpayers for audits

· forms and methods of tax audits.

Taken together, improving each of the elements will improve the organization of tax control as a whole. The proposed list of ways to improve the efficiency of tax control is not exhaustive. With the development of the taxation system, it is necessary to look for further directions for improving the control work of tax inspectorates.

Bibliography:

1. On-site inspections in the tax control system [Electronic resource] - Access mode. - URL: http://www.5ka.ru/59/25906/1.html (date accessed 10/15/2013).

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Thesis

Abstract of the dissertation on the topic "Directions for improving tax control"

Sigutov Pavel Viktorovich

DIRECTIONS FOR IMPROVING TAX CONTROL

Specialty 08.00.10 - Finance, money circulation and credit

Irkutsk - 2005

The dissertation was submitted at the Department of Taxes and Taxation of the Baikal State University of Economics and Law

(Scientific adviser:

Candidate of Economic Sciences, Associate Professor

Komarova Galina Petrovna

Official opponents:

Berezkin Yuri Mikhailovich

Doctor of Economic Sciences, Professor

Trofimov Evgeniy Alexandrovich

Leading organization: East Siberian

state technological

university

The defense will take place on December 21, 2005. at 12-00 at a meeting of the dissertation council K 212.070.01. at the Baikal State University of Economics and Law at the address: 664015, Irkutsk, st. Karl Marx, 24, building 9, meeting room of the Academic Council.

The dissertation can be found in the library of the Baikal State University of Economics and Law at the address: 664015, Irkutsk, st. Lenina, 11. building 2, room 203

Scientific secretary of the dissertation council, candidate of economic sciences, associate professor

A. V. Shipitsyna

1. GENERAL CHARACTERISTICS OF WORK

Relevance of the research topic. Control by tax authorities over the correct and timely calculation and payment of tax payments to the budget, and taxpayers’ compliance with payment discipline is a necessary condition for the normal functioning of the tax system in the state.

Tax control is one of the most important elements of state financial control. At each stage of the development of government in the history of mankind, this statement remained unchanged: even Augustus Octavian organized institutions in the Roman provinces whose competence included controlling the timing and amount of taxes collected.

However, the process of establishing state tax control in Russia over the past decade has been contradictory and ambiguous. The instability of tax legislation and the negative attitude of taxpayers towards the tax system as a whole negatively affect the organization and effectiveness of state tax control.

The current tax policy of the state in Russia must be based not only on the active positioning of the state in relations with the taxpayer, but also take into account the real possibility of the taxpayer to pay a fixed amount of money in the form of taxes, which is objectively necessary for the formation of budgets at various levels. The combination of these conditions necessitates a significant revision of the existing tax control system.

A positive macroeconomic environment, the development of a payment system for business transactions, an increase in production volumes from previously unstable business entities, and the transition to a system of civilized mutual settlements are prerequisites for improving tax control in terms of increasing the efficiency of the organization of its work, forms and methods.

Failure to fulfill obligations to the budget of a significant number of Russian taxpayers, and the lack of a scientific approach to understanding the essence, place and role of tax control in suppressing such manifestations, did not allow

it was possible to timely predict negative t

to identify such a situation, reveal the main signs of such activity and take measures to eliminate these phenomena. In this regard, it seems necessary to develop mechanisms to increase the effectiveness of tax control.

The complex of problems inherent in domestic tax control in the historical retrospective of the ongoing reform of tax authorities in terms of the organization of its work, forms and methods, assessments in order to increase their efficiency confirmed the relevance and determined the choice of the topic of dissertation research.

The degree of development of the research topic. The topic of financial control and, to a lesser extent, tax control has been widely covered in the works of scientists and practitioners. The concept of tax control was not previously present in the works of many scientists, as well as in legislative and regulatory acts and was reflected only in the Tax Code of the Russian Federation.

The theoretical foundations of tax control were considered in the works of Ayushiev A.D., Danilevsky Yu.A., Zuykov I.S., Kireenko A.P., Narinsky A.S., Panskova V.G., Rodionova V.M., Blueberry D. G.

Problems of the practical activities of tax authorities were covered in the works of Artyukhov V. G., Bryzgalin A. V., Komarova G. P., Ragozin B. A., Shatalov S.

An analysis of various aspects of financial control is given in the works of A. N. Aleksandrov, E. A. Voznesensky, I. A. Belobzhetsky, N. G. Gadzhiev, G. A. Solovyov.

The financial impact of taxes on the economic development of society, considered in the works of Russian scientists of the 19th and 20th centuries PosashkovaI. T., Desnitsky

S. E., Witte S. Yu., Bunge N. X., Ozerova I. X., Turgeneva N. I., Mordvinova N. S., Trivus A. A., etc., remains relevant today .

Noting the significance of the research by these authors, the depth of study of the functioning of certain areas of activity of tax authorities, we believe that many issues of the organization and methodology of control carried out by tax authorities, the practical application in Russia of the experience of foreign tax services, the interaction of tax authorities with other regulatory authorities -

We have not studied enough the improvement of the control work of tax authorities in the conditions of computerization. In the context of improving the structure of tax authorities, these issues require further research.

Purpose and objectives of the study. The purpose of the work is to study and theoretically substantiate the essence of tax control, forms and methods of control carried out by tax authorities from the perspective of their qualitative improvement. The purpose of the study is specified in solving the following problems:

The object of the study is the state tax control.

The most significant results obtained by the author during the research process:

X has expanded the concept of state tax control, taking into account its specific properties in modern conditions (principles of organization, types, forms);

X identified the main trends in the development of tax control in Russia from the moment the procedure for recording the tribute of tribute, as an element of the system of relations for the performance of tribal duties, and to the present time;

X developed a methodology for assessing the relationship between tax rates, expenses and taxpayer risks for tax optimization;

X proposed a new organization for the territorial placement of interdistrict inspections according to the cluster type with the creation of administrative centers in large municipalities and separate structural divisions (branches) on the ground;

X indicators have been developed to evaluate the control work of tax authorities based on aggregate performance indicators;

X the main directions of informatization of tax control in the conditions of reorganization of tax authorities are substantiated.

The degree of validity of scientific statements, conclusions and recommendations contained in the dissertation. The required depth of research, the validity of scientific results, the reliability of conclusions and recommendations are based on the use of the works of domestic scientists and practitioners in the field of financial control and tax relations (Aleksandrova A. N., Ayushieva A. D., Bryzgalina A. V., Voznesensky E. A., Danilevsky Yu. A., Kireenko A. P., Komarova G. P., Rodionova V. M., Chernik D. G., Ovanesyan S. S., Posashkova I. T., Solovyova G. A. ., Turgeneva N.I., Shatalova S.V.) on the problems of financial control, the formation and development of tax authorities, the taxation system in the Russian Federation, improving methods of financial planning of tax obligations of taxpayers to the state, as well as an extensive information base, including materials Ministry of the Russian Federation for Taxes and Duties, Federal Tax Service of the Russian Federation, Office of the Federal Tax Service of the Russian Federation for the Irkutsk Region, Interdistrict Tax Inspectorates, materials of audits of tax authorities of the region, original materials collected by the author in practical activities, program documents of scientific and practical conferences and meetings dedicated to problems of development of the system of tax relations in the state. Data from annual and quarterly reports, operational information from tax authorities, as well as all-Russian statistical data and data from regions of the country were used as an information and statistical base.

In the process of work, such general scientific research methods as system analysis, economic methods, and statistical analysis methods were used. Dynamic and evolutionary approaches to the study of economics are used.

The scientific novelty of the dissertation research is as follows:

X developed methodological approaches to assessing tax control based on aggregate performance indicators of tax inspectorates;

X justifies the feasibility of developing a Unified Federal Interdepartmental Information System based on the databases of tax and other control authorities.

The significance of the obtained results for theory and practice. The theoretical significance of the results of the dissertation research lies in the development of an integrated approach to the organization of state tax control. And also by searching for new approaches to the formation of the organization and methodology of the main forms of state tax control, systematization and justification of trends and directions for the development of tax control in Russia at the present stage.

The results of desk and field tax audits of the Federal Tax Service of the Russian Federation in the Irkutsk region and UOBAO were studied. A methodology for assessing the results of tax control based on aggregated indicators for assessing the efficiency of tax authorities has been tested.

The practical significance of the results contained in the dissertation work lies in the development of recommendations for organizing and increasing the efficiency of tax control carried out by tax authorities, as well as the possibility of introducing informatization of tax control in the conditions of improving the structure of the work of tax authorities.

The methodology for assessing the results of tax control can be used to influence the taxpayer in order to obtain optimal results in the collection of tax payments.

Certain provisions and conclusions of the dissertation research can be used in the practical activities of tax authorities when implementing a set of organizational and technical measures for preparing and conducting on-site tax audits.

Approbation and implementation of research results. The main provisions of the dissertation were reported and discussed at scientific conferences of the Baikal State University of Economics and Law (Irkutsk) in 2003-2005. and published in interuniversity collections of scientific papers. Certain proposals developed in the dissertation are used in the work of the Interdistrict Inspectorate of the Federal Tax Service of the Russian Federation for the city of Cheremkhovo and Cheremkhovo District, the financial departments of the Administration of the Cheremkhovo City Municipal Formation, the Administration of the Cheremkhovo District in relation to their practical activities.

The developed approaches to assessing control work in tax inspectorates, as well as the author’s recommendations for increasing the efficiency of tax control, were used in the above-mentioned organizations, for which there are certificates of implementation.

The materials of the dissertation research are used in the educational process at the Department of Taxes and Taxation of the Baikal State University of Economics and Law when delivering lectures and seminars in the disciplines of the specialty Taxes and Taxation.

Publications. The main provisions of the dissertation research were published in 7 printed works with a total volume of 2.64 pp.

Scope and structure of the dissertation work. The structure of the dissertation work is determined by the purpose and objectives of the research. The work consists of an introduction, three chapters, and a conclusion. The dissertation is presented on 219 pages and includes 37 tables, of which 24 are in the text and 13 in appendices, 15 figures, of which 8 are in the text and 7 in appendices; list of used literature of 100 titles

Scope and structure of the dissertation work

Quantity

Titles of chapters Titles of paragraphs Page. Table Rice. At-

Introduction 6 - - -

1. Tax con- 1.1. Tax control 27 - 4 -

troll in the state system - as an integral part of the state -

gift financial financial

owl control control

1.2. Formation and development 29 - - -

tion of the state

log control in Russia

2. State 2.1. The role of the state 30 5 1 5

tax control on th tax control

the current stage in mobilizing income in

economic development budget

Russia 2.2. State on - 25 7 - 6

log control on re-

regional level

state tax invasion

log control in control

modern conditions 3 2. Methodology for assessing re-

tax results 18 11 - 1

3.3. Informatization of tax

gov control under conditions 25 1 3 3

improving the structure

tax authority tours

Conclusion 7 - . -

Total 187 24 8 19

List used - 7 - - -

no literature

Applications 25 13 7 19

Total 219 37 15 19

The first chapter examines the theoretical aspects of state tax control, as well as the development of state tax control from a historical perspective, highlighting the stages.

The second chapter covers in detail the issues of interaction between the subject and the object of tax control. The organization of on-site and desk audits is considered, the shortcomings in carrying out these forms of tax control are formulated. The ratio of tax rates, expenses and risks of the taxpayer during tax optimization in the conditions of economic development of the Russian Federation is proposed and justified.

The main directions for improving methods for preparing and summarizing information on the selection of objects for on-site tax audits are presented and discussed. Particular attention is paid to the need to maintain interaction between tax authorities and the relevant divisions of state control and supervision bodies (bodies of the Ministry of Internal Affairs of the Russian Federation and the State Customs Committee of the Russian Federation).

The main shortcomings in the organization and provision of tax control measures have been identified and systematized based on the results of a study of state control on the territory of a constituent entity of the Russian Federation.

A methodology has been proposed for identifying methods of tax evasion at the regional level based on a study of an array of audit data.

The third chapter examines in detail the main directions for improving state tax control and suggests ways to increase the efficiency of tax control from the perspective of its functional feasibility. An organizational structure has been developed for the territorial placement of interdistrict inspections according to the cluster type with the creation of administrative centers in large municipalities and separate structural divisions (branches) on the ground.

A methodology is proposed for assessing the control work of tax authorities based on aggregate indicators of the efficiency of inspections.

The directions of informatization of tax control in the context of improving the structure of tax authorities are considered. The feasibility of developing and implementing a Unified Federal Interdepartmental Information System on the databases of tax and other control authorities is substantiated.

In conclusion, the main conclusions, recommendations and proposals for improving tax control are formulated.

2. BASIC PROVISIONS AND RESULTS OF THE DISSERTATION RESEARCH SUBMITTED FOR DEFENSE

1) The definition of tax control from the perspective of its role in modern conditions has been expanded and the principles of its organization have been clarified.

The elimination of state regulation of most economic relations, the formation of market principles of management, the recognition of equal rights to various types of activities and forms of organization of production objectively determined the structural regrouping of the system of control over the state of the economy by the state.

The emergence of the institution of tax relations in the public administration system, taking into account the existing needs and specified management goals on the part of the state, revealed a new type of state financial control - tax control. The tax process management scheme is based on the principles of functioning of public finance management.

The subject of tax control must express the specifics of financial control and be determined by the content, goals and objectives of national financial control in the conditions of strengthening market relations.

State tax control can be defined as one of the main links of state financial control, ensuring the efficient functioning of the state.

The concept of state tax control is most correctly considered in three main aspects:

X as a function of state management of economic processes in society;

X as a purposeful activity (in this context, it acts not as an instrument of influence, but directly as a dynamic process expressing the specific activity of the state in this direction);

X as a system of bodies exercising control by the state (a system in the form of a stationary, continuously operating organization, with rights and

responsibilities defined by law, activities that are strictly regulated and implemented through the apparatus of this organization).

The concept of tax control is widespread in the literature, which reduces its essence only to checking compliance with tax legislation, the correct calculation of taxes and the timeliness of their payment. In our opinion, such a definition defines the concept of tax control rather narrowly and does not fully reveal the essence of this concept. In particular, tax control is considered as a tool defined by law; in another case, attention is focused on the activities of the competent authorities within the framework of the law, that is, the tools are considered as an element of the methodology in each specific case of such activity. Some authors define not only the subject of tax control and its activities in this area of ​​work of government bodies, but also the goals that must be achieved through the implementation of the resources considered.

Recognizing the importance of these functional areas of activity of tax authorities, we note the inadmissibility of reducing the essence of control only to a method of ensuring legality, since in this way its active economic orientation is limited.

In the most general form, the subject of tax control is all actions, operations and procedures in the legal field or public environment related to the enforcement of tax legislation (especially those that do not ensure compliance with tax legislation and the correctness of calculation, accuracy and timeliness of tax calculation). Tax control allows the state to exercise its rights to protect its financial interests in terms of generating state budget revenues, as well as the financial interests of business entities through tax regulation of ongoing processes through a system of legislative, organizational, administrative and law enforcement measures. In this way, the interaction of tax control subjects occurs in both directions, which significantly improves both the quality of work of authorized government bodies and the tax climate around the tax control subject.

This interpretation of this definition allows us to consider at the present stage the existing antagonism of the warring parties in their intentional relations in a softer version, excluding the possible negative consequences of tax control in relation to entities whose actions were unintentional.

The object of state tax control is the financial and economic activities of associations, enterprises, institutions and individual citizens, which is reflected in cost indicators. A prerequisite for tax control is accounting.

The subject of state tax control are state institutions that verify compliance with tax legislation.

The interaction between the subject and object of tax control is in the nature of direct and feedback, which can be represented schematically (see Fig.!) X

Input direct connection Process Output

Subject object result

tax tax tax

control control control

Feedback

Rice. 1. Interaction between subject and object in the tax control system.

Due to the diversity of positions on the issues of determining the principles of financial control, and in particular tax control, and the loss of relevance of some of them, the author’s position on this issue is formulated in the work.

At the present stage of development of the country’s economy, tax control is based on the principles:

X mass character of tax control, which consists in the fact that all business entities and citizens are subject to control over the correctness of calculation and timely payment of legally established taxes;

X regularity and comprehensiveness of tax control, which consists in carrying out control activities with a time interval clearly established by law and covering all issues of the financial and economic activities of the control object in terms of compliance with tax legislation;

X efficiency, which allows us to constantly improve the mechanism and methods of tax control, develop proposals for eliminating identified violations and preventing them in future work;

X independence of tax control, which limits the regulation of the activities of tax authorities by current legislation. It should be noted that control over the collection of taxes into the three-tier budget system is carried out under conditions of strict centralization of management and strict vertical subordination from the center to local authorities.

X preventiveness, which is not inherent in tax authorities at the present stage. First of all, due to the fiscal focus of the work in the implementation of control measures (to seize hidden or underpaid and impose sanctions, and not to correct inaccuracies and errors), a significant limitation for it is its lack of demand.

The set of principles considered forms the basis of the mechanism for the construction and functioning of bodies exercising tax control.

When implementing tax control, as a specialized branch of national financial control, various types and forms of practical organization are used. The development of a scientifically based classification of tax control by type is an important condition for the rational organization of control activities at the state level.

The classification of forms of tax control is not only theoretical, but also of great practical importance for tax control. The choice of forms depends on the independent decisions of the subject of control, made based on the specific practical situation and the ultimate goals of the tax audit.

The classification proposed in the work is based on an analysis of the conclusions and results of the work of many authors and is focused on a specific subject of research - state tax control over taxpayers.

2) The relationship between tax rates, expenses and risks of the taxpayer during tax optimization in the conditions of the Russian economy is proposed and justified.

The tax system is the link between the economy and the budget system, which transfers funds from the economy to the revenue side of the budget. The responsibility of taxpayers embodies the public interest of all members of society. The state has the right and obligation to take tough measures in order to protect the rights and legitimate interests of not only taxpayers, but also other members of society. In turn, on the part of the taxpayer, opposition to the collection of taxes is manifested, either explicitly or implicitly.

An attempt to reduce tax payments is expressed in the actions of taxpayers for tax optimization. They are quite numerous and are based on many factors. Fundamentally, all methods can be divided into two independent categories: tax evasion and tax minimization.

In our opinion, it is possible to objectively assess the relationship between tax rates, expenses and taxpayer risks during legal tax optimization as follows:

(H0YAT.*P + TsyaD./P)<Ноб.,

N, Dt. - the amount of tax payments after minimization;

CDD. - cost of tax minimization (planning) measures;

R - risk of tax minimization;

N,v. - tax payments as usual.

As can be seen from the formula, the amount of risk (quantitatively taken from 0 to 1) is directly proportional to the amount of tax payments after optimization: the higher the risk, the lower in absolute value the amount of tax payments after minimization will be.

The inverse relationship between the taxpayer’s risks and the cost of tax minimization measures shows that the higher the taxpayer’s risk, the greater the price of the service or one’s own efforts to minimize taxes.

payments - in fact, it can be determined by the quality of preparation of the implemented activities.

With zero risk, the taxpayer does not have any desire for tax optimization, that is, N011T. = 0 and, accordingly, the taxpayer has no plans to pay for consulting services or has any desire to save on tax payments.

When P = 1, we have the case of maximum effect during tax optimization - we tend to consider this case as tax evasion (tax evasion) almost equivalent to illegal tax planning. At the same time, the cost of tax optimization measures will be maximum, that is, the participation of consultants or the taxpayers’ own efforts are based on the position of a clear violation of the law.

The relationship under consideration is additional evidence of how arbitrary and unclear the boundaries of legal and illegal methods of achieving the goal of minimization are.

Tax payments after minimization must be determined based on the adopted minimization scheme using the formula:

Nopt. = Rip "* Bshi.,

From real. - real rate of minimized tax;

BD.,.- taxable base for tax.

Here the real rate of the minimized tax will be determined by the formula:

Sreya*. Nupljac, / Brush (

Nushp. - tax actually paid by the enterprise;

Br,.D - the actual profit of the enterprise.

These equalities confirm the existence of differences between formal, legally established tax rates and actual payments of specific tax payments. The actual tax rate is the ratio of tax payments paid by an enterprise to the actual base for a given tax. In this case, we are dealing with indicators of financial assessment of the quality of the enterprise’s activities, therefore we should use the actual basis for

tax, understand the totality of the enterprise’s efforts to improve a given indicator of the enterprise’s performance. In particular, for income tax, this is the actual profit of the enterprise.

3) A methodology is proposed for assessing the control work of tax authorities based on aggregate indicators of the efficiency of inspections.

The effectiveness of the work of tax authorities is assessed by indicators characterizing the quality of work of tax authorities from the perspective of quantitative assessment. This criterion forms the basis for assessing the work of tax authorities at present. At the same time, the basis for constructing quantitative and qualitative indicators of the work of tax authorities over a significant period of their existence was the indicator of the fulfillment of tax collection assignments. It was this indicator that reflected the effectiveness of the entire tax collection system in the country.

To conduct a comprehensive assessment of the control work of tax authorities in 2004 and increase the efficiency of control work in 2005, new criteria, procedures, formulas and algorithms for assessing the effectiveness of the control work of the departments of the Federal Tax Service of Russia in the constituent entities of the Russian Federation were approved for 2004.

At the present stage of development of the tax system in the Russian Federation, these assessment methods, in our opinion, do not fully reflect the real state of the results of the work of tax authorities in the process of tax control and, accordingly, do not fully allow us to identify bottlenecks in the work of tax authorities.

We have proposed the use of aggregate indicators for assessing the effectiveness of the inspection, defined as the product of the following coefficients:

X is the ratio of the indicator for the number of taxpayers per inspectorate employee to the regional average;

X ratio of the indicator of desk inspections performed per inspection employee to the regional average;

X is the ratio of the indicator of on-site inspections performed per inspection employee to the regional average;

X is the ratio of the indicator of additional accrued amounts per inspector employee to the average value for the region;

X is the ratio of the indicator of the share of collected amounts from additional accrued amounts for the inspection to the average value for the region.

At the same time, for an objective assessment of the efficiency and quality of inspection work, we propose to use the following correction factors to the obtained values.

We propose to use the effective judicial assessment indicator as a basic correction factor. The coefficient under consideration should be determined as the ratio of the difference between the amounts of tax payments additionally accrued during audits and the amounts of tax payments, by a court decision, which were declared illegal for collection to the initially additionally accrued amounts:

nshch.~Khsul.U Hiach.

Kc - coefficient of effectiveness of judicial assessment;

DD,. - amounts of tax payments accrued during the audit;

Hsul. - amounts of tax payments recognized by the court as illegal to collect.

The second of the correction coefficients we propose is a coefficient showing the negative impact of on-site inspections of enterprises undergoing bankruptcy proceedings on the total amount of collected tax payments based on the results of inspections. This coefficient not only takes into account the impact on the deterioration of the indicator for the share of collected tax payments, but is also an indirect indicator of the increase in arrears as a whole for each inspection.

The coefficient under consideration should be determined as the ratio of the difference between the total number of enterprises inspected by on-site tax audits and the number of enterprises inspected by on-site tax audits in the analyzed period that are in bankruptcy proceedings to the total number of enterprises inspected by on-site tax audits:

cl = (^sch-Mtsashsr.)/ G^ovpy

Kl - coefficient of influence of on-site inspections of enterprises undergoing bankruptcy proceedings;

"total" is the total number of enterprises inspected by on-site tax audits;

KvD1gr. - the number of enterprises undergoing bankruptcy proceedings verified by on-site tax audits in the analyzed period.

Introduction into the calculation of coefficients determined on the basis of existing data for each inspection (Ks - to the value of the ratio of the indicator of additional amounts charged per inspector employee to the average value for the region, and Kb - to the value of the ratio of the indicator of the share of collected amounts from additional amounts accrued for the inspection to the average value for region) made it possible to evaluate inspections differently based on the results of organizing local tax control (see Tables 1, 2). As a result of substitution and recalculation of the obtained coefficients, we find that Inspectorate No. 5 is a more effective organizer of tax control activities.

Table 1

The value of inspection performance indicators without taking into account correction factors.

Name of inspection Coefficients Product of Sword coefficients

By the number of taxpayers (bent over) By office departments By on-site inspections By additional accrued amounts By share of amounts collected

Inspection No. 1 0 96 0.82 1.2! 1.36 0.78 0.93 3

Inspection No. g 0.91 0.89 0.92 1.13 CPU 0.I8 4

Inspection No. 3 1.17 1.03 1.25 0 6 0.98 0.53 5

Inspection No. 4 1.06 1.35 1.00 0.74 1.13 1.2 1

Inspection No. 5 0.98 0.93 0.75 1.51 1.08 1.11 2

table 2

The value of inspection performance indicators taking into account correction factors.

Coefficient

Navmsnoaonis inspasnii By the number of taxpayers [pa-ipyina) By desk audits By on-site audits By additional accrued amounts, taking into account Ks Hem of the amounts found, taking into account Kv Product of coefficients Places

Inspection Ht 1 0.86 0.82 1.25 1.32 0.71 0.83 3

Inspection No. 2 0.91 0.89 0.92 1.08 0.97 0.78 4

Innssktskaya Mz 3 1.17 1.03 1.25 032 0.90 0.43 5

Inspection No. 4 1.0l 1.35 1.00 0.70 0.95 0.95 2

Inspection Jfe 5 0.98 0.93 0.75 1.40 1.02 0.98 1

Thus, the proposed assessment method allows:

X determine assessment indicators depending on the number of inspectors directly involved in tax control;

X, use the average value of the analyzed indicator for the Department as the basis for assessing each indicator for the inspection;

X in terms of the number of indicators considered (five versus seventeen in existing methods) is less cumbersome and easier to use;

X exclude the influence of variability at each point in time (month, quarter, year) of the actual significance of the basic weights used in existing methods;

The currently used system of assessment indicators, in our opinion, does not fully allow us to identify shortcomings in the control work of tax authorities, since it is not sensitive to changes in the external environment of the subject of tax control.

The methodology we propose for assessing the effectiveness of the control work of tax authorities does not use a scoring system based on correction coefficients, but is built on chain basic and correction coefficients. At the same time, the number of the latter is more than two times less than in the currently used method described above.

4) The feasibility of developing a Unified Federal Interdepartmental Information System based on the databases of tax authorities and other control authorities is substantiated.

Maximum automation of processes related to taxation has become not only an urgent need, but also a necessary condition for the successful implementation of

lization of tax reform. It is obvious that all the work of tax authorities with taxpayers is, in fact, a list of completed procedures associated with a set of certain conditions. Moreover, at all stages, this work can be agorithmicized and, accordingly, brought to a unified form, as consisting of a set of procedures differentiated in content.

The widespread use of modern information technologies (database management systems, hardware, specialized application software) will allow tax officials to actively use analytical methods in everyday practice. Automation of individual work processes at work will reduce and, ultimately, completely eliminate the subjective influence of its workers on the information resource, including through the use of special means of protecting access to it.

At the current stage of ongoing improvement of the structure of tax authorities, one of the important tasks is the wider integration of information resources - the synthesis of information from various programs developed for various departments into a common comprehensive automation system at the level of the constituent entities of the Russian Federation and the state as a whole.

The goal of the final software product being created should be the creation of a state repository of information in all areas of activity

regional executive authorities, providing automated information interaction with software systems of ministries, departments and organizations, integrating incoming and outgoing document flow, providing access to databases in real time.

When developing an automated information system for tax control purposes, the following essential conditions should be taken into account1

X computer processing of information must be based on information identifying taxpayers;

X volume and composition of data for analysis must be justified;

X source data and information about taxpayers used for analysis must be reliable.

In this case, the initial data must be selected taking into account the following restrictions:

X correctly designed tax return forms;

X clear and precise instructions for taxpayers;

X effective ways to check operator data input;

X input of the largest possible volume of redacted electronic data from third parties.

Strict compliance with the proposed conditions and restrictions will allow organizing effective information exchange between tax authorities and interested departments. At the same time, information systems created according to this typology will serve as a prototype for the creation of a Unified Federal Interdepartmental Information System on the Databases of tax authorities.

Such a system can significantly expand the set of additional accounting characteristics of objects of tax control by attracting information resources of federal departments in a single format into one common database. The use of the latter by tax authorities will help fill the information gaps that exist at the present stage when selecting taxpayers for tax audits.

3. LIST OF PUBLICATIONS ON THE TOPIC OF THE DISSERTATION

The main provisions of the dissertation and the results of the research are reflected in the following scientific works:

1. Sigutov P.V. Problems of fulfilling obligations to pay taxes and fees // Socio-economic reforms in Russia at the turn of the new millennium: Coll. scientific tr. young scientists of IGEA. - Irkutsk" Publishing house IGEA, 2000. - P. 137-143 (0.43 pp.)

2. Sigutov P. V., Komarova G. P. Historical aspect of tax control in Russia // Materials of the 63rd annual conference of faculty, doctoral students, graduate students and students, March 22-28, 2004: Part 1 - Irkutsk: Publishing house BGUEP, 2004. - P. 155-161 (including copyright 0.21 pl.)

3. Sigutov P.V. Experience in implementing tax control over the application of the zero VAT rate // Current problems in the development of the economy of enterprises and regions: Sat. scientific tr. / Under scientific. ed. A. F. Shupletsova. - Irkutsk: Publishing house BGUEP, 2004.-P. 159-165(0.43 l.l.)

4. Sigutov P.V. Some issues of submitting tax returns in electronic form at the present stage // Current issues in the development of socio-economic systems: Sat. scientific tr. / Under scientific. ed. V. I. Samarukhi. -Irkutsk: Publishing house BGUEP, 2004. - P. 97-100 (0.25 pp.)

5. Sigutov P. V. Some aspects of tax optimization at enterprises in the energy industry in the conditions of tax accounting // Materials of the 63rd annual conference of teaching staff, doctoral students, graduate students and students, March 22-28, 2004: Part 2 - Irkutsk: Publishing house BGUEP, 2004. P. 211-218 (0.49 pp.)

6. Sigutov P.V. Possibilities of using quantitative methods in assessing the work of Federal Tax Service inspectorates // Materials of the scientific-practical conference of teachers, staff and graduate students of the Faculty of Economics of the BSAH - Ulan-Ude: Publishing House of the BSSH, 2005. - P. 99-105. (0.40 pl.)

7. Sigutov P. V Application of new methods for assessing the control work of tax authorities // Materials of the 64th annual scientific conference of faculty and doctoral students, the 16th scientific conference of graduate students and the 66th scientific conference of students and undergraduates dedicated to the 60th anniversary Victory in the Great Patriotic War and the 75th anniversary of the university: Part 1. - Irkutsk: BGUEP Publishing House, 2005. P. 222-228 (0.43 pl.).

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Dissertation: content author of the dissertation research: candidate of economic sciences, Sigutov, Pavel Viktorovich

INTRODUCTION

X 1. TAX CONTROL IN THE STATE SYSTEM

FINANCIAL CONTROL.

1.1. Tax control as an integral part of state financial control.

1.2. Formation and development of state tax control in Russia.

2. STATE TAX CONTROL AT THE PRESENT STAGE OF RUSSIAN ECONOMY DEVELOPMENT.

2.1. The role of state tax control in mobilizing revenues to the budget.

2.2. State tax control at the regional level

3. IMPROVEMENT OF STATE TAX CONTROL IN MODERN CONDITIONS.

3.2. Methodology for assessing the results of tax control.

3.3. Informatization of tax control in the context of improving the structure of tax authorities.

Dissertation: introduction to economics, on the topic "Directions for improving tax control"

Control by tax authorities over the correct and timely calculation and payment of tax payments to the budget, and taxpayers’ compliance with payment discipline is a necessary condition for the effective functioning of the tax system in the state. At any stage of development of government in the history of mankind, this statement remained unchanged. Even Augustus Octavian organized institutions in the Roman provinces whose competence included monitoring the timing and amount of taxes collected.

In the context of the transition of the Russian Federation to market relations, an increase in the growth rate of economic development and a continuous increase in economic potential is possible only with a stable tax system.

At the present stage of economic development, the tax policy of the state must be based not only on the active positioning of the state in relations with the taxpayer, but also take into account the real possibility of the taxpayer to pay in the form of taxes a fixed amount of money necessary for the formation of budgets at various levels. This circumstance necessitates a significant revision of the existing tax control system.

At the same time, a positive macroeconomic environment, the development of a payment system for business transactions, an increase in production volumes from previously unstable business entities, and the transition to a system of civilized mutual settlements are essential prerequisites for improving tax control in terms of the organization of its work, forms and methods.

The formation of state tax control over the past years has taken place in conditions of instability of tax legislation and a negative attitude of taxpayers towards the tax system as a whole. These circumstances negatively affected the organization and effectiveness of state tax control. The presence of broad rights of state tax control bodies in terms of the application of administrative and financial enforcement measures, informing the public and government structures about violations of tax legislation did not contribute to the acquisition of a certain legal culture by taxpayers and an increase in their responsibility for fulfilling their obligations to the state.

Due to the changing economic situation in society, the need has arisen for the most effective interaction between tax authorities and the controlling units of law enforcement agencies.

Issues of improving existing tax control in terms of organizing its work, forms and methods in order to increase their efficiency have currently not been sufficiently studied, which predetermined the choice of the topic of dissertation research.

The topic of financial control and, to a lesser extent, tax control has been widely covered in the works of scientists and practitioners. Moreover, the very concept of tax control was not previously present in many works of scientists, as well as in legislative and regulatory acts and was reflected only in the Tax Code of the Russian Federation.

The theoretical foundations of tax control were considered in the works of A. D. Ayushiev, Yu.-A. ​​Danilevsky, I. S. Zuykov, A. P. Kireenko, A. S. Narinsky, V. G. Panskov, V. M. Rodionova. , Chernika D. G.

The problems of the practical activities of tax authorities were covered in the works of Artyukhov V. G., Bryzgalin A. V., Komarova G. P., Ragozin B. A., Shatalov S. V. and others.

An analysis of various aspects of financial control is given in the works of A. N. Aleksandrov, I. A. Belobzhetsky, Yu. M. Berezkin, E. A. Voznesensky, N. G. Gadzhiev, G. A. Solovyov.

Study of the system of financial impact of taxes on the economic development of society, considered in the works of Russian scientists of the 19th and 20th centuries: I. T. Posashkova, S. E. Desnitsky, S. Yu. Witte, N. X. Bunge, I. X. Ozerova, Turgeneva N.I., Mordvinova N.S., Trivus A.A., etc., remains relevant today.

Many issues of organization and methodology of control carried out by tax authorities, regulation and responsibility of officials, practical application in Russia of the experience of foreign tax services, interaction of tax authorities with other regulatory authorities, improvement of the control work of tax authorities in the conditions of computerization require further research.

This determined the structure of the dissertation work and the list of issues to be resolved.

The purpose of the work is to study and theoretically substantiate the essence of tax control, forms and methods of control carried out by tax authorities from the perspective of their qualitative improvement.

Realization of the research goal required solving the following tasks:

X to clarify the concept of state tax control, revealing its content and features as a subsystem of financial control, as well as the principles of its organization, the composition of subjects and objects;

X formulate and explore the organizational and methodological prerequisites for the implementation of tax control;

X systematize the stages of development of tax control in Russia;

X to determine trends in the development of tax control in the context of improving the structure of tax authorities in Russia;

X explore the existing methodology for conducting desk and field tax audits;

X evaluate the results of tax control in modern conditions at the regional level;

X to justify the main directions for improving state tax control, taking into account the experience of foreign countries.

The object of the study is state tax control.

The subject of the study is the relationship between tax authorities and taxpayers in the process of tax control.

The theoretical and methodological basis of the dissertation consists of research by leading scientists and practitioners in the field of financial and tax control. The work uses legislative acts of the Russian Federation, Decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation concerning issues of tax control, the functioning of tax authorities, instructions of the Ministry of the Russian Federation on taxes and fees, works of academic economists on the issues under consideration, as well as materials of scientific conferences and periodicals .

The information and statistical base of the study was made up of materials from: the Ministry of the Russian Federation for Taxes and Duties, the Office of the Ministry of Taxes of the Russian Federation for the Irkutsk Region and Ust-Orda BAO, Interdistrict Tax Inspectorates, materials from audits of regional tax authorities, original materials collected by the author in practical activities. When analyzing and solving the assigned problems, annual and quarterly reports, operational information from tax authorities, as well as all-Russian statistical data and statistical data from the regions of Russia were used.

The research was carried out using general methods of scientific knowledge. During the study, methods of inductive and deductive inferences and systematic analysis of theoretical and practical material were used. The analysis of statistical data was carried out using methods of grouping, sampling, comparison and generalization.

The work provides a description of various aspects of tax control from the perspective of determining the specifics and taking into account modern practice of organizing tax control. The work examines new additional elements of the organization and methods of control work of tax authorities.

Particular attention is paid to:

X justification of the need to maintain close interaction between tax authorities in their work with the relevant divisions of state control bodies;

X specification of the information content of desk audits, and proposals for improving methods for preparing and summarizing information on the selection of objects of on-site tax audits;

X development of proposals to improve the methodology for conducting on-site tax audits.

The scientific novelty of the dissertation research is as follows:

X added a definition of tax control from the perspective of its role in modern conditions and clarified the principles of its organization.

X proposed and justified the relationship between tax rates, expenses and risks of the taxpayer during tax optimization in the conditions of the Russian economy;

X developed methodological approaches to assessing tax control based on aggregate indicators of the efficiency of inspections;

X justifies the feasibility of developing a Unified Federal Interdepartmental Information System based on the databases of tax authorities and other control bodies.

The theoretical significance of the dissertation research lies in the development of a scientific understanding of the essence of tax control by effectively optimizing the interaction of subjects and objects of tax control. And also by searching for new approaches to the formation of the organization and methodology of the main forms of state tax control, systematization and justification of trends and directions for the development of tax control in Russia at the present stage.

The practical significance of the dissertation research lies in the development of recommendations for organizing and increasing the efficiency of tax control carried out by tax authorities. At the same time, the specific content of the proposed recommendations lies in the possibility of using new elements developed and described in the work in the methods of organizing, conducting and assessing tax control, implementing the necessary information interaction with other regulatory authorities, as well as information impact on the taxpayer, guaranteeing a significant effect in terms of achieving ultimate goals.

The dissertation research materials were used in the educational process when teaching special disciplines in the specialty Taxes and Taxation.

Certain proposals and conclusions of the dissertation research were used in the practical activities of tax authorities when implementing a set of organizational and technical measures for preparing and conducting on-site tax audits.

The main provisions of the dissertation are presented in seven published works in collections of scientific works of the Irkutsk State Economic Academy, Baikal State University of Economics and Law with a total volume of 2.64 pp.

The dissertation consists of an introduction, three chapters, a conclusion, and a list of references. The total volume of the dissertation is 219 pages of typewritten text.

Dissertation: conclusion on the topic "Finance, money circulation and credit", Sigutov, Pavel Viktorovich

Results of the work of tax authorities in the Irkutsk region on compliance with value added tax legislation

Indicators of control work Tax period

6 months 2002 6 months 2004 Growth rate, %

Additional payments accrued based on the results of inspections, many. rub. 124.3 2688.9 2606

Share of additional accrued payments in the total volume of additional accruals for on-site tax audits for the period, % 16.5 55.6 336

Analyzing the facts of violations cited in the reports of on-site tax audits conducted by regional inspectorates for the period 2000-2004, we classified and grouped the main features that are a clear indicator of the presence of such violations among legal entities carrying out explicit or implicit export operations.

The following factors may indicate violations of the legislation of the Russian Federation when applying benefits for VAT reimbursement from the budget:

X the presence of a large number of so-called buffer companies around the exporter (43 cases);

X exporter is a fly-by-night company (12 cases);

X buyer is a resident company of one of the countries of Eastern Europe (5 cases);

X large amount of deka (254 cases);

X opening of accounts in one bank by participants in transactions (3 cases);

X carrying out settlement transactions within one banking day (2 cases);

X indirect participation in such transactions of banks servicing the accounts of counterparties under the contract (10 cases).

The decision to refund VAT from the budget is preceded by a desk audit of the taxpayer, which is carried out by the territorial tax authority at the place of registration of the exporter. At the same time, tax authorities sometimes do not have the opportunity to take measures to establish the real fact of export. In order to prevent and prevent such cases, as well as to strengthen control over the expenditure of budget funds, territorial divisions of tax authorities conduct joint inspections with customs authorities of exporting enterprises that have submitted applications for VAT reimbursement from the budget.

The main direction for increasing the efficiency of tax control over VAT refunds is strengthening the role of preliminary control measures. The implementation of such measures, which are carried out at the stage of receipt by the tax authorities of information that the taxpayer is preparing to carry out a certain export transaction, and not when the taxpayer has already submitted documents for VAT refund, will eliminate tax offenses, and not identify them within three months from the moment the exporter submits documents for tax refund to the tax authority until a decision is made on its refund.

Considering this aspect of tax control in relation to the conditions of material- and capital-intensive industries, the following features of the territorial location and concentration in the region of energy, non-ferrous metallurgy, oil refining, and the pulp and paper industry should be noted. The listed sectors are the basic sectors of the country's national economy (see Appendix 8, 9). This explains the interest in it from financial and industrial groups.

When analyzing reviews of the control activities of tax authorities of the Siberian Federal District for the period 2000-2004, we identified the following main methods of committing tax offenses identified during inspections of enterprises in these industries:

X failure to reflect the entire volume of manufactured products in accounting documents and reporting. When selling products, tax evasion schemes using bills of exchange are actively used, which increased the unaccounted profit of the intermediary by the discount amount on the bill. The profit received by the intermediary enterprise was distributed between shareholders and management of factories (combines) without being reflected in the accounting statements and income statements of individuals (3 cases).

X violation of accounting. Tax violations in these sectors of industrial production are quite often committed when taking into account the results of financial and economic activities between the enterprises in question and intermediaries (12 cases).

X incorrect crediting of revenue from product sales. During inspections, facts of violation of the Chart of Accounts of the financial and economic activities of the enterprise are often established in terms of reflecting revenue received from third parties for the provision of various works and services not related to the main production and sale of products not in sales accounts, but on credits of expense accounts in correspondence with the account Settlements with various creditors and debtors (34 cases). For some audited taxpayers, it was a counter audit that established the facts that the goods purchased by the organization were not recorded and that their sales were not reflected in the accounting accounts (see Appendix 10).

X concealment of proceeds from the sale of products (works, services) by not reflecting business transactions on mutual offsets and barter deals in the accounting records. The practice of conducting inspections and studying documents of enterprises shows that for these categories of enterprises, a feature is a chronic lack of own funds both at the enterprises themselves and among the main consumers of the products of enterprises in this industry, which becomes the reason for non-cash payments (barter, bills, etc.). At the same time, intermediaries are involved to provide enterprises with the necessary raw materials and purchase modern equipment and technologies (14 cases).

X unreasonable overestimation of the cost of products (works, services) (145 cases).

X failure to credit foreign currency proceeds from tolling operations to authorized Russian banks, other violations of tax legislation committed during tolling operations (3 cases).

X violation of tax laws when working with foreign partners (34 cases).

X offset of VAT due to the unreasonable use of benefits and other violations related to the calculation of VAT (25 cases).

X understatement of property taxes (46 cases).

X evasion of payment of insurance premiums (6 cases). One of the practiced ways to evade payment of insurance premiums was to cash out State Savings Loan bonds by enterprises that are in debt to the Pension Fund through intermediary structures.

There have been cases when taxpayers took advantage of the peculiarities of the organizational structure of government bodies and the principles of their work. Tax offenses, united by a single concept, were broken down into small offenses and distributed across territories and business entities, making it difficult to carry out control activities.

Additional confirmation of this are the facts revealed during inspections of almost every inspection of the Irkutsk region that the activities of legal entities and entrepreneurs prior to 2001 fell out of tax control due to the restrictions of Art. 87 Tax Code of the Russian Federation. For some inspectorates, the share of such taxpayers for legal entities exceeded 33% of the number registered with the tax authorities, and for individual entrepreneurs - 97%. Currently, enterprises are replacing external decks with internal ones.

A certain share of tax offenses falls on enterprises that violate the registration procedure. Such enterprises, as a rule, completely evade taxation (their business is, in fact, illegal). In this case, there is no registration of the person as such, or manipulations are carried out through unauthorized changes by enterprises in types of activities without appropriate registration or through the use by unscrupulous taxpayers of false details of non-existent enterprises, as well as the unlawful use of details of actually existing enterprises. In all these cases, the person carrying out the transaction does not pay taxes.

In our opinion, the main place among the reasons for the considered tax offenses is occupied by incentives of an economic nature. On the one hand, there are legally established rules for carrying out business activities, as well as the organization of control work. These factors significantly influence the level of tax violations and the scale of the shadow sector of the economy. On the other hand, the level of tax violations and the desire of businesses to go into the shadow sector of the economy should be perceived as a test of the correctness of the tax policy, the chosen methods of government regulation, other parameters of the legal system and general economic life in the country.

In any case, the economic essence of the phenomenon must be taken into account when forming the appropriate legal environment and distributing competence between government bodies. This is especially important at the present stage of ongoing reforms in the system of state tax control.

Studying preferences in tax offenses in this case can also be useful when choosing ways to stabilize the current situation. In some cases, it is more profitable to use legal regulation. In other cases, influencing economic processes through law enforcement agencies may be more effective. At the same time, the main thing in the ideology of tax control should be the formation in the taxpayer of an understanding of the inevitability of identifying a violation and, accordingly, collecting into the budget the full amount of taxes due, as well as bearing full responsibility for the actions he has committed.

The sectoral characteristics of the existing industrial infrastructure of the region have a significant impact on the tax control carried out by the tax authorities of the region (see Table 9).

CONCLUSION

The immutable truth remains the statement of the fact that taxation is one of the most important elements of the modern government system, not only from the position of economic science, but also from the position of its practical implementation in many socio-economic spheres of society.

It is obvious that a market economy at the present stage cannot exist without a stable tax system. State tax policy plays a critical role in solving economic and social problems of generating and redistributing income throughout the state.

This is undeniable from the standpoint of the possibilities of implementing the basic functions of the state through the use of the fiscal mechanism to mobilize the funds necessary for this.

The study showed that currently the main means of identifying and preventing violations in the calculation and payment of tax payments is the continuous improvement of control exercised by tax authorities. At the same time, a special role in this process is played by the improvement of tax legislation in terms of its unambiguous and understandable interpretation of tax control procedures.

The dissertation research proved that the main way to ensure increased tax collection is the development and practical application of measures that will actually help improve the efficiency of tax control.

The level of tax control is influenced by a number of objective and subjective factors. The study identified reasons that have a negative impact on the effectiveness of tax control.

Based on a scientific approach, the dissertation carried out a comprehensive study of the theoretical foundations and modern practice of implementing tax control, and identified its features.

A detailed definition of the concept of state tax control as an integral part of state financial control is given, its specific features and properties, principles of organization, scope and object are determined.

The conditions for the implementation of tax control are critically examined: the legislative and regulatory framework, organizational, methodological and material and technical bases for conducting tax audits as the main form of control carried out by tax authorities.

The influence of existing tax legislation, organizational and methodological frameworks on the effectiveness of tax control is also assessed.

The following conclusions and results were obtained from the study:

1. Based on a critical examination of the definitions of control by different authors, the substantiation of the position that tax control is characterized by an active fiscal orientation, the content of state tax control is expanded, taking into account the objective conditions for the direct implementation of tax control, as well as the hierarchical subordination of financial categories.

Tax control is an integral part of state financial control and is a form of implementation of the control function of public finance.

Tax control is the most important link in the tax relations management system, inherently including the entire set of measures aimed at achieving the goals of correct, thorough and timely compliance by the taxpayer with the requirements of tax legislation, defined by the framework of the legal space that regulates the organization of cash receipts in the interests of the state, and also measures of liability for tax violations.

The implementation of market reforms in the socio-economic spheres leads to the need to change tax legislation, and consequently, the organization of tax control.

The urgent problems of tax control are the definition of the boundary between financial and tax control and, above all, the creation of a unified methodological basis for conducting tax control.

An assessment of the implementation in practice of the principles of organizing the control activities of tax authorities shows that not all of them are fully observed.

This especially applies to the principles of unity and centralization, independence from local government authorities, comprehensive control, the effectiveness and reality of control, the principles of competence and preventive control.

2. An important factor in the stability of the tax system is the quality of legal support.

An analysis of the rights granted to tax authorities shows that their implementation in practice currently raises many controversial issues. Contradictions and gaps in tax legislation lead, on the one hand, to an unjustified expansion of the powers of tax authorities. In some cases, the scope of the powers granted does not allow the tax authorities to exercise effective control when carrying out on-site tax audits. On the other hand, in terms of regulating the direct relations of subjects of tax relations with the state, it gives rise to both legal and illegal methods of tax evasion.

That is why the dissertation substantiates a number of provisions regarding clarification of the rights of tax authorities.

3. An important component of transformations in the activities of tax authorities is the qualitative improvement of forms and methods of tax control.

The dissertation research concluded that in order to increase the efficiency of control work by tax authorities, along with the use of traditional methods of monitoring compliance with tax legislation, new non-traditional forms of such work should be more widely used, especially in terms of selecting taxpayers for on-site tax audits.

Moreover, the use of new methods precisely at the stage of desk audits will allow not only to qualitatively improve the semantic content of the latter, but also to use the possibilities of preliminary and current control (along with subsequent control) in a more effective form, since they help prevent tax violations and predetermine more effective implementation of control actions. A change in the content and focus of desk audits implies an expansion of the verification of arithmetic and interconnection of reporting forms, its qualitative transition to more detailed control with the involvement of primary documents, accounting and tax reports for previous periods, and other data, especially for similar taxpayers.

Work in this direction will allow for targeted risk analysis and performance assessment, both in terms of selecting an enterprise for inspection and critically assessing its effectiveness. It is in this combination of efforts that it is possible to make tax monitoring of taxpayers more effective.

4. In the context of the increasing influence of criminals on business entities, the merging of criminal and tax crime, the work examines new opportunities for interaction between tax authorities and the controlling units of law enforcement agencies in the fight against tax crimes.

When analyzing the possibilities of this kind of interaction, special attention is paid to the role of law enforcement agencies as the receiver of the tax police, from the perspective of the functions assigned to them. The study identified negative factors limiting these services in terms of their rights to influence the taxpayer, as the object of inspections, on the possibility of the presence of elements of tax offenses and crimes in the latter’s activities.

The weakest link is the lack of methodological materials on # carrying out joint preventive and control measures, as well as regulation of the mutual use of each other's information bases in the work.

Particular attention is paid to the delimitation of functions between the two regulatory bodies from the perspective of the possibilities of their influence in the process of exercising their control function.

5. The study showed that the ongoing reform of the tax authorities in terms of radically changing the information content of the control work they carry out is carried out in the right direction, but has a number of shortcomings, both in terms of the pace of implementation and in the qualitative content of some areas of its implementation from the point of view the ultimate goals of the ongoing reform.

As the experience of foreign colleagues proves, to increase the efficiency and effectiveness of taxpayer control, fundamentally new technologies for tax activities based on a more complete use of computer databases are needed. Only a unified state information system will allow achieving high returns from the work of tax authorities.

In this regard, the task of organizing effective and secure information exchange of data with other state financial control bodies deserves special attention.

Organizing the exchange of information requires a preliminary solution to the legal problem of organizing data exchange between various departments.

Here it is necessary not only to legislatively define the rights and powers of mutual access of bodies exercising tax control to each other’s databases, but also to formally define the databases subject to mandatory transfer, the forms of their provision, and also clearly establish the norms of responsibility of organizations participating in information exchange.

6. Great potential for increasing tax collection lies in a more careful analysis of the tax base for different groups of subjects of economic relations, both within the country as a whole, and from the position of Russia’s position in the system of interstate relations.

The work examines some of the potential possibilities of only a small list of activities that can effectively influence the overall situation in the field of tax assignments.

It is their extensive potential that contains the possibility of shifting the tax burden both within potentially interesting groups for taxation and between groups as a whole.

The use of these opportunities, along with the use of an optimal tax structure (from the standpoint of combining essentially similar economic and fiscal contents) will qualitatively improve the situation in the field of tax relations, in which currently traditional taxpayers are not in the best position in terms of influence on them tax authorities.

Unfortunately, many forms of tax abuse cannot be eliminated only by compliance and application of methodological recommendations. Therefore, the tax authorities are faced with the task of not only identifying facts of concealment of income and tax evasion, but also trying to go a step forward by improving the regulatory framework, promptly suppressing possible attempts and channels of tax violations.

It is necessary to provide for the establishment of continuous daily monitoring of compliance with tax legislation, advance warning of shadow economic transactions, and increasing the responsibility of citizens and organizations for tax evasion. This work can be carried out in the following main areas:

X change in the organizational structure of tax control in the areas of rational redistribution and placement of information, material and human resources of tax authorities;

X accelerated development of information technologies in the tax system, one of the directions of which is the formation of interdepartmental data processing centers. In such centers, a unified information array should be created based on the merging of information flows about the economic activities of the taxpayer, coming not only from himself, but also from other sources (state and non-state structures). This will allow for a complete and comprehensive analysis of information about the taxpayer, ensuring compliance with tax legislation by all categories of taxpayers;

X implementation of measures to combat unaccounted cash circulation in the legal sector and blocking the channels of their flow into the shadow sector through trade and the provision of services for cash, etc.

Increasing tax collection can be facilitated by both introducing changes and additions to the current legislation on taxes and fees, and improving tax control.

The practice of recent years shows the futility of attempts to eliminate the main shortcomings of the current tax system by introducing, albeit correct, but only individual, targeted changes to the current legislation.

Reform of the tax system is directly related to a large-scale restructuring of tax control, which must be consolidated within one body.

A modern tax collection system should ensure a reduction in the costs of implementing tax legislation for both the state and the taxpayer.

Tax reform should include, on the one hand, reducing the tax burden and resolving the most important issues for business (elimination of barriers that impede normal development and the flow of investments), and on the other hand, greater transparency of taxpayers for the state, improving tax control and preventive narrowing of opportunities for tax evasion.

For the first time, the priority is to change the work of tax authorities at all levels in the direction of improving service to taxpayers and expanding the scope of services they provide.

Improving the quality and efficiency of tax control should not be accompanied by its complication. Carrying out tax control measures should not negatively affect the economic activities of bona fide taxpayers.

A reasonable and gradual reorientation of the functions of the tax system from the fiscal to the stimulating function will make it possible to use the tax levers of state regulation without damaging the economy. This will create the prerequisites for economic growth and an influx of investment in the production sector, which, in turn, will create a reliable foundation for ensuring stable revenues to the state treasury.

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