Kondrat, E.N. Improvement of taxpayer registration: problems and solutions.

Abstract: The article provides a detailed analysis of consecutive steps taken by the legislator for taxpayer registration improvement. An important direction of this improvement is simplification of tax reporting and bringing it closer to accounting, improving the quality of tax administration, implementation of measures against tax evasion. Based upon the analysis of changes in the tax legislation it is shown in the article that the information on taxpayers, which arrives to the tax bodies is one of the constituent elements of the unified tax monitoring system, which is necessary due to the formation of the specialized functionally oriented following system, information guarantees and optimization for the greater efficiency of the tax system. The methodological basis for the scientific article was formed by the current achievements of the theory of cognition. In the process of studies the author used general philosophical, theoretical and empiric methods (dialectics, systemic method, analysis, synthesis, analogy, deduction, observation, modeling), traditional legal methods ( formal logic method), and methods typical for specific sociological studies (statistical, expert evaluation, etc.). Currently in Russia there is a legal basis for the modern system of taxpayer reporting. The pillar of this system is Part 1 of the Tax Code of the Russian Federation, which legislatively provided for the procedure of taxpayer reporting, principles of its organization, regulating norms and responsibility for the tax offences within the reporting system. According to Art. 83 of the Tax Code of the Russian Federation for the purpose of tax control natural persons and legal entities should be reported at the tax body at the place of residence of a physical person, or at the place, where the organization or its filial offices are situated, and also at the place where their immovable property and transportation vehicles are situated, etc. as well as on other grounds provided for by the tax legislation.

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