INNOVATIVE APPROACH TO ORGANIZATION OF TAX CONTROL OVER ENTREPRENEURIAL ACTIVITY

Abstract

Modern economists point out to up-to-datedness of the problem of better tax control. In the same time the indicators of efficiency are rather declarative and refer rather to tax system as a whole than to tax control. Classical approaches to the notion “tax policy” is analyzed in the article. Analysis of the reasons which determine the necessity to increase tax control, the needs of management and information bodies to work with non-payers of taxes, investigation of practical experience of tax offices of the Perm territory in carrying out of inspections and generalization of the results, identification of group patterns of the combination of in-house and on-site audits allowed the author to identify statistical indicators which can characterize in complex way the results of control for current period and in dynamics for the number (series) of investigated periods. Targets of each stage of tax control are identified; the key role is fulfilled by the systems of technological support because efficiency of taxation depends on use of targeted, functional, institutional technologies of technical means. The importance of the method of tax revenues simulation is outlined. The results of calculation of simulation model are the forecasts on expected object and the structure of tax revenues for every combination of input values. Investigations of inspections of specific objects allowed to find out the necessity of mobilization of the staff for on-site inspection, success of which depends on special training. DOI: http://dx.doi.org/10.12731/2218-7405-2013-10-23