IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN RUSSIA

Abstract

The subject of the research in this article is the current system of tax administration. The authors have solved analytical problems (assessment of efficiency of activity of tax authorities) and research ones (identify issues and optimal ways of their elimination). The purpose of this article is to define the main directions of modernization and improvement of tax administration in the Russian Federation. Research methods. In the article are used: a content analysis of the regulatory and legal framework, and scientific publications on the development of the fiscal sector; economic and statistical analysis of the performance dynamics of bodies carrying out tax administration and fiscal control. Results. Reforms in the tax sphere has created the necessary basis for the modernization of the Russian fiscal institution, but at the same time, there are a number of organizational, legal and financial-economic aspects, which do not allow significantly to optimize tax administration. Further optimization of tax administration should be carried out systemically and to imply: elimination of gaps in the legal regulation and the widespread integration of digital technologies in communication processes between tax authorities and taxpayers. A practical purpose and scientific value of the article lie in building a holistically-logical vision in the solution of some problems of organization of tax administration and increasing the effectiveness of fiscal control in Russia. Conclusions. There are selected number of latent factors that limit the ability (and, consequently, reduce the efficiency) of the tax administration in small and medium business. It requires not only technological modernization of the means of communication between tax authorities and taxpayers, but also revising the economic and legal approaches to the use of tax regimes aimed at reducing the share of ‘grey’ and shadow entrepreneurship in the national economy.