Влияние трансакционных издержек на контрольную деятельность территориальных налоговых органов

Abstract

Objective: to disclose and justify transaction costs of controlling activities of the territorial taxation bodies and their impact on tax control under the need for effective functioning and optimal decision making with a view of reducing the state expenditures on tax control. Methods: general scientific (synthesis, deduction, induction, generalization, testing, interviewing, observation, forecasting, scientific abstraction, statistical analysis, logic) and methods of grouping and classification, expert assessment. Results: the analysis and grouping of transaction costs of controlling activities of the territorial taxation bodies have been carried out. It was found that the most time- and resource consuming are on-site tax inspections. The factors that have a significant impact on the efficiency of tax control were revealed. It is proved that the release of material and time resources contributes to the transformation of the tax bodies. Scientific novelty: the main problem of implementation of the on-site tax control is its costs. The existing studies do not give a systematic list of tax control costs of the territorial tax bodies in general and transaction costs of tax control in particular. The author shows that the reduction of transaction costs as factors of influence on the tax control will free up the working time of the inspectors and will bring economic benefits, and also will allow to consolidate territorial tax bodies and change the status of a tax inspector. Practical significance: reducing the cost of tax control is becoming increasingly important in terms of saving financial resources of the state.