КОМПЛАЕНС И СЕРВИСНОСТЬ СИСТЕМЫ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ РОССИЙСКОЙ ФЕДЕРАЦИИ

Abstract

The tax system is a powerful economic regulator of income distribution. It is necessary to observe a balance between the state interests related to the provision of tax revenues to the budget and the interests of economic entities, guaranteeing them indirect financial support in the form of tax preferences aimed at developing business and production. The development of the economy in recent years has stated its high dependence on geopolitical factors, which significantly influenced the need to revise the structure and specifics of the income distribution to the budget system. Gradually, the focus shifted towards formation of income through non-oil sources. Some contribution to the provision of revenues to the budget system has recently been relegated to the tax administration system. Understanding conceptual directions of studying the tax administration confirms the debatable nature of this issue and allows to consider tax administration an important lever for managing the tax process based on the introduction and application of modern advanced technologies, aimed at achieving the objectives and goals of state tax policy and ensuring the collection of taxes in the Russian budget system. The modern tax administration system is characterized by high efficiency which is expressed in expanding the interaction with taxpayers This contributes to establishing partnerships between the participants in the tax process. The execution of the tax administration mechanism is carried out through implementation of technological and organizational-management measures. Despite the results achieved in tax administration, there are directions for its further development: expanding the criteria for participants in tax monitoring, reducing the period of cameral tax verification of the declaration, and increasing the tax culture of taxpayers.