'Enhancement of Efficiency of Tax Administration as an Important Factor of Limiting Black Economy ' Taxes and Taxation nbpublish.com
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Vachugov, I. V. Enhancement of Efficiency of Tax Administration as an Important Factor of Limiting Black Economy

Published in journal "Taxes and Taxation", 2013-10 in rubric "LAW-MAKING PROCESS IN THE SPHERE OF TAXATION", pages 782-790.

Resume: The author of the present article focuses on the growth of black economy in our country. In this regard, the author provides official data provided by Goskomstat and American Global Financial Integrity Company as well as the opinion expressed by Vice Prime Ministry of the Russian Federation on this matter. As a part of a wide sphere of black economy, the author defines a developing and economically dangerous branch of black economy black economy in the taxation sphere (hereinafter BE in TS). The author of the article analyzes the main directions of eliminating BE in TS discussed by the government and general public in the current year, in particular, replacement of value added tax with sales tax and limitation of cash flow. The author provides their brief evaluation and describes possibilities of implementation of these methods in reality. The author also analyzes whether it is possible to control citizens large expenditures and draws our attention to the problems arising when preparing a draft law on such control. In addition, the author offers a new method of eliminating gaps in current legislation in order to eliminate BE in TS. This includes creation of the institution of grounded proposals in the sphere of tax authorities and their activities. At the end of the article the author makes a conclusion that in order to provide an efficient solution of the above mentioned problem it is necessary to apply an integrative approach to implementation of certain measures.

Keywords: increase of tax burden, financial crisis, growth of black economy, tax avoidance, efficiency of tax administration, reformation of indirect taxes, limitation of cash flow, forms of tax control, control of citizens expenses, institution of grounded proposals.

DOI: 10.7256/1812-8688.2013.10.9571

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