Irizepova, M. Sh., Lomakina, T. P. Organization of State Taxation Monitoring in Russia

Abstract: 1. The authors of the present article prove the objective need for organizing the monitoring system in the Russian taxation practice and provide possible principles of organization of the system of monitoring of Russia’s taxation system which they call State Taxation Monitoring (STM). According to the authors, STM has been designed to evaluate the results of the taxation system’s functioning and planning. The system allows to constantly analyze, systematize, generalize and evaluate performance of particular elements of the taxation system for the purpose of better understanding of their development and determination of their real possibilities as well as contradictions and difficulties interfering with the economic development of the country. According to the author, this would allow to create the best strategy of development and efficiency improvement of the overall taxation system. The subject under research is the relation between state legislative and executive authorities regarding organization and carrying out the state taxation monitoring aimed at sustainable development of the taxation system. 2. The system of monitoring offered by the authors includes all stages of the systems analysis as the most efficient method of achieving major state targets. Systems analysis of the development of the taxation system in Russia is the best method for developing scenarios of the development of the system. Taxation monitoring allows to define problems and ways of achieving the best variant of development of the taxation system and national economy in general. 3. The results of the research are the following: 1) the authors provide their own definition of the term ‘monitoring of the development of the taxation system’ (or State Taxation Monitoring — STM); 2) the authors define targets and goals of STM; 3) the authors define system elements of STM and describe their hierarchical connections and dependences; 4) the authors offer their classification of STM subjects depending on allocation of their authorities; 5) the authors also describe the place and role of a special service (department) performing organization and carrying out of State Taxation Monitoring; 6) the authors describe the main principles of STM functioning by using algorithmic methods.

Keywords: