'Voluntariness of Tax Payments as an Indicator of Efficiency of the Russian Federation Tax Authorities' Taxes and Taxation nbpublish.com
Eng Cn Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Musaeva Kh.M., Sirazhudinova S.I., Kerimova Z.A. Voluntariness of Tax Payments as an Indicator of Efficiency of the Russian Federation Tax Authorities

Published in journal "Taxes and Taxation", 2016-11 in rubric "Tax administration", pages 847-856.

Resume: The main purpose of the research is to state the need to improve indicators of tax authorities efficiency, and to develop the institution of tax consulting as an important resource for raising the level of voluntariness of tax payments in the Russian Federation. The subject of the research is the combination of theoretical, methodological and practical issues aimed at defining ways to increase efficiency of tax authorities of the Russian Federation. The object of the research is supervisory and educational activities of tax officials as well as methods used to evaluate their efficiency. In the course of their research the authors have applied statistical methods of economic research (generalization, selection, grouping, comparison), methods of expert evaluation and extrapolation, complex approach, logical, structure-functional and systems analysis. The main conclusions of the research is the proof of the need to develop the institution of tax consulting as a factor of growing trust towards tax authorities and increasing the level of voluntariness of fulfillment of tax obligations. The research demonstrates that activities of tax authorities aimed at improving services for taxpayers can serve as an important resource for observing tax discipline. The authors also define the need to legally acknowledge the institution of tax consulting as the main element of the tax administration system. The scientific novelty of the research is caused by the fact that the authors develop a set of scientific and practical recommendations aimed at improving indicators of evaluating the efficiency of tax authorities, developing information services and implementation of the principle of voluntary fulfillment of tax obligations as a target of tax transformations in recent times. The main contribution of the research is the authors conclusion that the combination of indicators recommended by the Federal Tax Service of Russia for evaluating the efficiency of tax authorities is difficult to be applied. It does not relate to preventive activities and the principle of voluntary fulfillment of tax obligations and does not consider the risks of non-payment of particular kinds of taxes. This creates the need to improve them. In their article the authors prove the need to provide a clear description of competences of tax authorities at the legal level when the authorities require relevant information in the process of supervisory measures with reference to both the list of competences and implementing procedures.

Keywords: field (onsite) audits, tax control, efficiency evaluation, Federal Tax Service of Russia, parnter model, voluntariness, field (onsite) audits, tax payments, authorities, ion of consulting

DOI: 10.7256/1812-8688.2016.11.21131

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
Yashina N.I., Aleksandrov E.E. Otsenka effektivnosti nalogovogo kontrolya s uchetom riska ispolneniya nalogovykh obyazatel'stv.// Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta. 2016. 3(65). S. 51-55.
Shcherbinin A.T. Problemy povysheniya effektivnosti nalogovogo kontrolya // Nalogovaya politika i praktika. 2002. 3. S. 2426.
Shuvalov I., Siluanov A., Mishustin M. Itogi raboty nalogovykh organov za 2015 g. https://www.nalog.ru/rn77/news/activities_fts/5956804/
Chaykovskaya N.V. Teoriya i metodologiya realizatsii nalogovoy politiki gosudarstva v oblasti nalogovogo kontrolya: avtoref. dis. dokt. ekon. nauk. Orel, 2012. S. 12-14.
Federal'naya Nalogovaya sluzhba (2016). [Ofits. Sayt], http:// www.nalog.ru. Data obrashcheniya 12.10.2016.
Sirazhudinova S.I. Informatsionnaya pomoshch' nalogoplatel'shchiku kak sposob podderzhaniya nalogovoy distsipliny // Nalogi i nalogooblozhenie. 2013. 1. S. 68-74.
Ponomarev A.I., Nikulina S.V., Goygereev K.K. Aktual'nye problemy nalogovogo administrirovaniya. Rostov-n/D: Mini Tayp, 2011. S. 5.-10.
Ponomarev A.I., Ignatova T.V., Bogatyrev M.A. Nalogi i nalogovoe administrirovanie v Rossiyskoy Federatsii. M., 2009. S. 123.
Payzulaev I.R. Problemy soblyudeniya nalogovoy distsipliny i metody bor'by s ukloneniem ot nalogov // Nalogi i nalogooblozhenie. 2012. 4. S. 18.
Nadtochiy E.V. Vzaimodeystvie sub'ektov nalogovykh otnosheniy v khode vypolneniya obyazannostey i realizatsii prav nalogoplatel'shchikami // Nalogi i nalogooblozhenie. 2012. 5. S. 15-16.
Musaeva Kh.M., Sirazhudinova S. I. K voprosu o sushchnosti definitsiy nalogovyy kontrol' i otsenke rezervov rosta nalogovykh dokhodov // Mezhdunarodnyy bukhgalterskiy uchet. 2013. 14. S. 38-45.
Malis N.I. Nalogovoe administrirovanie kak rezerv rosta gosudarstvennykh dokhodov // Finansovyy zhurnal. 2012. 1. S. 23.
Krylov D.V. Ekonomicheskaya otsenka organizatsii i nalogovogo administrirovaniya // Vestnik Mezhdunarodnykh nauchnykh konferentsiy. Izhevsk, 2006. S. 2225.
Ksenda V.M. Otsenka kachestva nalogovogo administrirovaniya i analiz rezul'tativnosti kontrol'noy raboty nalogovykh organov // Fundamental'nye issledovaniya. 2015. 11-7. S. 1440-1444.
Komarova G.P., Zmanovskaya O.V. Predproverochnyy analiz v sisteme nalogovogo kontrolya. Tematicheskiy vypusk: K Sed'momu mezhdunarodnomu nalogovomu simpoziumu Teoriya i praktika nalogovykh reform // Nalogi i finansovoe pravo. 2015. 5. S. 27-30.
Ivanova I.A., Efremova T.A. Otsenka effektivnosti nalogovogo administrirovaniya: metodologicheskiy podkhod //Finansovaya analitika: problemy i resheniya. 2015. 45. S. 3748.
Kontseptsiya sistemy planirovaniya vyezdnykh nalogovykh proverok, utverzhdennoy Prikazom Federal'noy nalogovoy sluzhby Rossii (FNS) Rossii ot 30 maya 2007 g. MM-3-06/333@.
Bryzgalin A.V., Bernik V.R., Golovkin A.N. Nalogi. Lyudi. Vremya ili etot bezgranichnyy Mir Nalogov. / Pod. red. A.V. Bryzgalina. Ekaterinburg. Izdatel'stvo Nalogi i finansovoe pravo, 2008. 576 s.
Stepanenko Yu.V. Proekt kodeksa Rossiyskoy Federatsii ob administrativnykh pravonarusheniyakh (Obshchaya chast'): pervye vpechatleniya // Finansovoe pravo i upravlenie. 2015. 2. C. 145-153. DOI: 10.7256/2310-0508.2015.2.15704.

Correct link to this article:
just copy this link to clipboard