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IMPROVING THE FORMS OF TAX CONTROL AT THE CURRENT ECONOMIC STAGE OF DEVELOPMENT IN THE RUSSIAN FEDERATION

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PDF: Author(s): Chernousova K. S.,
Number of journal: 3(52) Date: August 2020
Annotation:

In the modern economic conditions, the role of tax revenues in formation of the state budget is being increased. There is a need to develop, improve the effectiveness of existing forms of tax control, as well as the development and implementation of new forms, based on current realities and needs. Improving the effectiveness of tax control and tax administration are the priority areas of the tax policy of the Russian Federation. Improving tax control and tax administration is a time-consuming and costly process; any innovation requires qualified specialists in the relevant field, technical means and other resources. In order to further increase the efficiency of the tax authorities, the development of tax control and tax administration, the attention of the state should be focused on creating conditions that ensure the voluntary fulfillment of the obligation to pay taxes and fees, reducing the number of facts of tax evasion. This article is devoted to improving the process of introducing such a form of tax control as tax monitoring, a relatively new form of tax control in the Russian Federation, which is gradually gaining ground. With its implementation, a number of questions remain regarding the application and its real effectiveness. The article reveals the positive and negative sides of the form of control of tax monitoring for different sides of tax relations, offers suggestions for its improvement, which will contribute to a wider practice of using the monitoring form. According to the author, this form of tax control should ensure the voluntary, correct and timely fulfillment of tax obligations by taxpayers and help to increase the efficiency of tax administration in the Russian Federation.

Keywords:

tax administration, taxes, taxpayers, tax control, forms of tax control, tax audits, field tax audits, desk tax audits, tax monitoring, tax administration efficiency, tax control efficiency, tax authorities.

For citation:

Chernousova K. S. Improving the forms of tax control at the current economic stage of development in the Russian Federation. Business. Education. Law, 2020, no. 3, pp. 153–157. DOI: 10.25683/VOLBI.2020.52.305.