On the expediency of creating public councils at the tax inspections of the grassroots level

This article is devoted to the analysis of modern problems and prospects for the development of public councils under the Federal Tax Service of Russia (hereinafter also referred to as the Federal Tax Service) and its territorial divisions. The paper substantiates the place and role of the institute of public control in the system of legal guarantees for the implementation and protection of both constitutional principles (in particular, democracy and participation of citizens of the Russian Federation) and the entire system of human and civil rights and freedoms. The most important objects of public control in Russia are the activities, acts and decisions of public authorities, including the Federal Tax Service and its territorial divisions. The authors analyze the role and importance of public councils under the Federal Tax Service and its territorial divisions in the system of subjects of public control. The article uses a number of scientific research methods: formal-logical; comparative-legal; historical-legal; statistical; sociological; financial analysis; method of analyzing specific legal situations. The organization and activities of public councils under the Federal Tax Service and its territorial divisions are associated with numerous problems, including: the lack of formalization of public control in the Constitution of Russia; the failure to consolidate the institution of public control in the Tax Code of the Russian Federation; the "non-public" mechanism for the formation of these types of subjects of public control; weak powers of these subjects; not the development of special forms, methods and types of measures of public control over the activities, acts and decisions of tax authorities in the domestic scientific legal doctrine; the weak organizational and property base of the above-mentioned subjects of public control and their insufficient use of modern information and communication technologies in their work. The work has developed and justified a system of measures to resolve these problems.

The article is devoted to the analysis of the possibility of public control over on-site tax audits. The activities of the tax authorities in Russia directly affect the rights, freedoms and legitimate interests of all individuals and legal entities. The problems of organizing and implementing public control measures in relation to the specified activities of federal executive authorities are of great interest and importance, especially in terms of on-site tax audits, during which representatives of the Federal Tax Service carry out within the premises of taxpayer various actions in order to monitor compliance a taxpayer with the legislation on taxes and fees. However, public control over this type of activity of federal executive authorities is fraught with numerous problems, among which one can highlight, for example: the lack of consolidation of this institution of civil society in the Constitution of the country; the lack of detail in the process of public control in the Tax Code of the Russian Federation, including in relation to on-site tax audits; the specifics of the formation of public councils under the Federal Tax Service of Russia and its territorial divisions, in which we question the independence of their members from these authorities. In addition, these problems include: the lack of elaboration of legislation, as well as educational and scientific literature of a system of specific forms, methods, principles and types of public control measures in relation to on-site tax audits; weak use of foreign experience of civil society control in relation to tax authorities, including using modern digital technology. The article develops and substantiates a system of measures to resolve these problems, including by: incorporating this institution into the country's Constitution and tax legislation; developing and implementing specific forms, methods, principles and types of public control measures in relation to on-site tax audits based on positive foreign experience in this area and using modern technologies.

The internal control system is examined as a variety of internal control of an economic entity on the one hand, and as the foundation for transitioning towards tax monitoring on the other. Such approach allows assessing this structure from the perspective of taxpayers, as well as from the standpoint of implementation of public function of tax control. The object of this article is the process of improving internal control system of tax obligations by the taxpayer in the conditions of digitalization of tax administration. The subject of this article is the theoretical aspects of internal control as an administrative function, as well as comparative analysis of the Russian “internal control” system with the classical COSO model. The scientific novelty consists in comprehensive research of the internal control of tax obligations, determination of its essential characteristics,  and assessment of the consequences of formalization of requirements thereof, which led to the conclusion on transformation of the internal control of the taxpayer from the area of reputational merits of the economic entity and internal administration instruments to the subject of public control by tax authorities in tax monitoring processes. It remains to be seen whether state interference in such delicate sphere of activity of an economic entity as internal control is justified. The goal of this research consists in the analysis of the effective requirements of the Federal Tax Service of Russia from the perspective of possibility of their implementation by the particular taxpayers. The article provides the examples of assessment of certain components of the internal control system based on the criteria set by the Federal Tax Service of Russia. The author formulates the definition of control procedure, carries out classification of the aforementioned criteria; develops the examples of effective design of some controls; as well as presents the examples of assessment of IT systems from in the context of extended requirements of the Federal Tax Service of Russia.

Entrepreneurship is an integral part of the market economy. However, only recently it has been possible to analyse this cluster online. The purpose of the research paper is a qualitative analysis of indicators formed by the Federal Tax Service of Russia to characterize the activities of small and medium-sized businesses. The article presents the results of a review of the indicators of information and digital resources of the Federal Tax Service of Russia that characterize the activities of small businesses: the unified register of small and medium – sized businesses; the unified register of small and medium-sized businesses – recipients of support; the unified state register of taxpayers; the state information register of accounting (financial) reporting; the “Transparent Business” service. It is concluded that the information and statistical databases of the Federal Tax Service of Russia have a significant potential for partial formation of statistical reporting data of small and medium-sized businesses, and are also acceptable for economic and statistical analysis of the activities of both a specific entity and a group of entities.

Federation, caused, in turn, by global changes in the world economy, necessitate the constant improvement of tax and budget policy, taking into account continuously changing external and internal factors. Identification and analysis of such factors is one of the main tasks carried out by the Federal Tax Service of Russia in the framework of tax planning and forecasting. The development of digital technologies has led to the emergence of new data analysis tools, the development of methods for processing, storing and transmitting a large amount of information. The Federal Tax Service of Russia has developed and implemented many analytical digital tools within the framework of digital transformation. At the same time, the reduction of budget expenditures on digitalization, combined with the reorientation of budget expenditures from the creation and development of digital tools to the implementation of import substitution policy, necessitate the analysis of problems and prospects for the development of digital analytical tools of the Federal Tax Service of Russia.

The aim of this study is to develop and justify methods for managing project activities in organizations of additional professional education (hereinafter also referred to as DPO) based on advanced artificial intelligence technologies that enable forecasting specific indicators of economic processes and further planning of those. The subject of the research is the organizational relationships arising in the management of project activities within DPO organizations. The analysis of the factors determining the specificity of activities in the DPO segment allowed the authors to develop a project management method and test it using the example of the regional Academy of the Federal Tax Service of Russia. The application of this method will enable DPO organizations to make informed decisions when implementing projects in educational activities aimed at obtaining economic benefits for a specific industry and achieving sustainable growth indicators for such organizations. The scientific novelty of the conducted research lies in the generalization and refinement of the conceptual framework of the studied sphere of activity and the formation of a system of criteria that allows for the assessment of project management effectiveness. In forming the conceptual framework, the criteria determining the effectiveness of project management in DPO organizations were taken into account, such as the presence of managerial competencies among the staff of educational organizations, the alignment of tasks performed by teachers with organizational goals, and the willingness of personnel to participate in projects. The developed management method contributes to the advancement of scientific knowledge regarding the mechanisms of managing project activities in DPO organizations. For the Academy of the Federal Tax Service of Russia, the method consists of simultaneous optimization across all regions of corporate profit tax, personal income tax (PIT), and property taxes based on their corresponding tax base factors, the skill level of employees, and information security in the regions. The optimization is carried out using artificial intelligence technologies including a multi-objective genetic algorithm (MGA), simulated annealing (SA), and pattern search (PS). A conclusion has been made regarding the necessity of implementing new educational programs on corporate profit tax and property taxes, as there is a failure to achieve the projected values for these goals.

The article discusses ways to improve tax control on corporate income tax, based on the already well-known experience of tax authorities and tax reporting of the Federal Tax Service of Russia in the Amur region. The analysis of such areas of tax control as desk tax audits and on-site tax audits based on the materials of the Federal Tax Service for the Amur region was carried out. The analysis showed that the number of desk tax audits, the results of which revealed tax offenses, is decreasing, which may indicate an improvement in the information activities of the Federal Tax Service of Russia in the Amur region. The number of on-site tax audits, the results of which revealed a tax offense, practically corresponds to the number of on-site tax audits conducted, which indicates the predominant use of a risk-based approach to planning on-site tax audits of the Federal Tax Service of Russia in the Amur region. However, the revealed number of tax offenses based on the results of tax audits does not allow us to conclude that tax control is sufficiently effective. The most common schemes of illegal tax optimization and certain types of tax offenses are considered. The article also suggests ways to improve tax control on corporate income tax aimed at regulating, preventing and combating tax offenses. The methods used in the study are horizontal analysis, induction and deduction. The methodology of the work is the justification of the relevance of the work, the formulation of the problem, the study of desk and field inspections, the results of the study and conclusions. Based on the results of the work, it was concluded that the number of tax offenses identified by the results of tax audits based on the materials of the Federal Tax Service for the Amur Region suggests the need to improve tax control over corporate income tax using such methods of preventing and combating tax offenses as information notification to taxpayers about the revealed facts of tax offenses, interim measures and tax sanctions for these offenses, an increase in tax penalties and fines in an amount higher than the tax rate for which a tax offense has been detected and a ban on registration of more than two or three organizations per individual. This will lead to an increase in the volume of funds flowing to the budget of the Amur region and a decrease in tax offenses committed by taxpayers.

The subject of the study is the fiscal and regulatory possibilities of corporate income tax, its structural elements and their impact on the economic activity of business entities. The purpose of the study is to identify possible ways to expand the use of the fiscal and regulatory potential of corporate income tax as an important tool for stimulating economic activity. The paper provides an assessment of the level of corporate income tax revenues to the budget system of the Russian Federation, analyzes the factors constraining the realization of its fiscal potential. Special attention is paid to the analysis of corporate income tax revenues based on the materials of one of the subjects of the Russian Federation with a low level of production and investment potential – the Republic of Dagestan. The conclusion is argued that despite the excess of the growth rate of income tax to the budget over the overall growth of tax revenues, the potential for increasing budget revenues due to an increase in the tax burden has been exhausted. Considerable attention is paid to the instruments for stimulating investment activity provided for by the current tax legislation on corporate income tax. The need to achieve the set research goal led to the expediency of using a set of different methods and techniques: the transition from the general to the particular, logical inference, observation, generalization, systematization, comparison, factor analysis, synthesis, a systematic approach. The research is based on official analytical data from the Federal Statistics Service of the Russian Federation, the Federal Tax Service of Russia, as well as the Office of the Federal Tax Service of Russia for the Republic of Dagestan. The scientific novelty of the study is to develop a set of recommendations aimed at realizing the fiscal and regulatory potential of income tax in the context of stimulating investment activity of organizations and reducing tax risks. The conclusion is substantiated that it is necessary to achieve an increase in corporate income tax revenues not by increasing the fiscal burden, but by fully realizing its regulatory potential as a tool to stimulate economic activity. Recommendations are formulated aimed at improving the investment tax deduction for corporate income tax as a tool to stimulate the acceleration of the renewal of worn-out fixed assets. It is noted that strategically important internal reserves for increasing income tax revenues can be both the growth of the tax base due to the intensification of economic activity of the subjects of the Russian Federation, and comprehensive solutions aimed at reducing tax risks.

The thirty-year history of the formation and development of the institution of bankruptcy in Russia is characterized by complex processes of transformation of the structure of its state regulation bodies. However, in practice, the institution of bankruptcy has not proven itself as an effective mechanism for regulating market relations, demonstrating an extremely low level of return on the implementation of bankruptcy procedures: if in 2015, 6.3 kopecks (6,3%) were returned to creditors from one ruble of monetary claims, then in 2021 this figure dropped to 3.5 kopecks (3,5%), which actualizes the need for further improvement of the organizational unit of the insolvency institution based on rethinking its reform experience. The purpose of this study is to identify and systematize the stages of development of the activities of a specialized state body on bankruptcy issues in the historical retrospective of the dynamic improvement of bankruptcy legislation and changes in approaches in the context of administrative reforms in the Russian Federation. As a result of the study, a periodization of the reform and identification of models of the organizational component of the system of state management of bankruptcy processes was carried out: from a centralized model with limited independence of a specialized bankruptcy authority (September 1993 - February 1998) with further strengthening of independence and expansion of its powers (March 1998 - February 2004) and the transition to a decentralized model of state bankruptcy management, when diverse functions were transferred to various state authorities in accordance with their competence, and the function of the authorized body was transferred to the Federal Tax Service of Russia. At the present stage, there is a tendency to strengthen the organizational block for ensuring bankruptcy procedures within the Federal Tax Service of Russia. From the standpoint of the synthesis of theoretical approaches, the results of judicial practice and international experience, it was concluded that the role of the authorized body in bankruptcy cases is growing, the constructive position of which contributes not only to protecting state interests, but also to increasing the efficiency of the implementation of bankruptcy procedures, reducing criminalization bankruptcies, judicial errors in the consideration of disputes in bankruptcy proceedings.

The article analyzes some features of the legal position of the Federal Tax Service of Russia in the bankruptcy procedure of legal entities, which acts as an authorized body to ensure the interests of the Russian Federation as a creditor. As a result of the study, some aspects of the low efficiency of the functioning of the institute of bankruptcy were revealed the functioning of the institute of bankruptcy in the Russian Federation, the priority directions for improving the institute of bankruptcy are substantiated in order to maintain a balance of interests of participants in the bankruptcy procedure. The implementation of the proposed priority directions will make it possible to identify circumstances that negatively affect the effectiveness of tax administration in the bankruptcy process of business entities, increase the level of confidence in the Federal Tax Service of Russia as an authorized body in the bankruptcy procedure and in the institution of bankruptcy as a whole. This step will minimize the number of cases on resolving disagreements between participants in bankruptcy cases in terms of taxation, as well as narrow the “gray” field in the field of bankruptcy of organizations. To date, bankruptcy has become a macroeconomic factor that has a significant impact on a significant part of the country’s economy.

The article analyzes the current tools of tax administration in the bankruptcy procedure of insolvent organizations to ensure bankruptcy procedures, as well as the results of the work of the Federal Tax Service of Russia to ensure bankruptcy procedures for 2022-2023. As a result of the study, some aspects of the low efficiency of the functioning of the bankruptcy institution in the Russian Federation were identified, new tools were proposed to improve the tax administration of bankruptcy procedures for insolvent organizations in order to form a balance of interests of participants in the bankruptcy procedure. The implementation of the proposed priority directions will allow to identify circumstances that negatively affect the effectiveness of tax administration in the bankruptcy process of insolvent organizations, increase the level of confidence in the Federal Tax Service of Russia as an authorized body in the bankruptcy procedure and in the institution of bankruptcy as a whole. This step will reduce the working time of tax officials, minimize paper document flow between participants in the bankruptcy procedure, and narrow the “gray” field in the field of bankruptcy of insolvent organizations. To date, bankruptcy has become a macroeconomic factor that has a significant impact on a significant part of the country’s economy.

Modern information technologies have an increasing importance for development dynamics and management structure of an enterprise. The management efficiency of implementation of modern information technologies directly related to the quality of information security incident management. However, issues of assessment of the impact of information security incidents management on quality and efficiency of the enterprise management system are not sufficiently highlighted neither in Russian nor in foreign literature. The main direction to approach these problems is the optimization of the process automation system of the information security incident management. Today a special attention is paid to IT-technologies while dealing with information security incidents at mission-critical facilities in Russian Federation such as the Federal Tax Service of Russia (FTS). It is proposed to use the mathematical apparatus of queueing theory in order to build a mathematical model of the system optimization. The developed model allows to estimate quality of the management taking into account the rules and restrictions imposed on the system by the effects of information security incidents. Here an example is given in order to demonstrate the system in work. The obtained statistical data are shown. An implementation of the system discussed here will improve the quality of the Russian FTS services and make responses to information security incidents faster.

The subject of the study is the impact of tax instruments on the development of the financial services market and its transformation. The purpose of the work is to establish the specifics of the functioning of tax instruments in the context of new organizational forms of economic relations in the financial services market – ecosystems and digital platforms. The article focuses on identifying ways to improve the mechanism of interaction between ecosystems of Russian banks and structures of the Federal Tax Service of Russia within the framework of tax monitoring and proactive tax administration, since the development of the latter depends on the quality and timeliness of information provided to tax authorities by banking institutions participating in ecosystems on a number of client transactions necessary for calculating taxes, tax deductions and preferences for subjects of small and medium-sized businesses. The need to increase the list and composition of information provided by taxpayers has been identified. Modern trends in the development of tax monitoring through the creation and implementation of the subsystem "Tax monitoring" of the AIS "Tax-3" system; formalization of the description of control procedures by the tax office are considered. The emphasis is placed on the difference in the level of technical support for taxpayers and territorial divisions of the Federal Tax Service of Russia. An assessment is given of the expediency of expanding the membership of the tax monitoring system by gradually reducing the cost threshold, compliance with which is mandatory for a taxpayer to enter the tax monitoring regime, as well as expanding the categorical approach to monitoring participants (for example, through the use of the mechanism of the agreement on the protection and promotion of investments). The conclusion is made about the bilateral nature of the interaction between ecosystems (platforms) and tax authorities, which made it possible to create a single digital methodological model based on the formalization of the description of control procedures and their binding to articles of the Tax Code of the Russian Federation.

Право граждан на обращения является одним из видов специальных юридических гарантий, определяющих правовой статус гражданина, и относится к конституционным правам граждан. В Федеральной налоговой службе России действует «Регламент Федеральной налоговой службы», в котором одна из глав называется «Порядок работы с обращениями граждан и организаций, прием граждан». В целях совершенствования работы с обращениями граждан вышло письмо ФНС России от 12.08.2019 «О рассмотрении обращений и представлении заключений по поручениям ФНС России». В статье показано, каким образом реализуются теоретические положения на практике. The right of citizens to appeal is one of the types of special legal guarantees that determine the legal status of a citizen, and refers to the constitutional rights of citizens. The Federal tax service of Russia has the "Regulations of the Federal tax service", in which one of the chapters is called "the Procedure for dealing with appeals of citizens and organizations, reception of citizens". In order to improve the work with citizens ' appeals, the Federal tax service issued a letter dated 12.08.2019 "on reviewing appeals and submitting opinions on behalf of the Federal tax service of Russia". The article shows how the theoretical provisions are implemented in practice.

A characteristic feature of the modern period is the increased use of information resources in legal tax relations, both on the part of tax authorities and on the part of business entities. Digital technologies increase the flow of contactless appeals to the regulatory authority and encourage the process of interaction with taxpayers. The purpose of this study is a scientific and practical analysis of the specifics of the information resources used in control measures as well as the prospects for further development and application of information and telecommunication technologies to improve the effectiveness of tax control. As a result of the study, internal and external sources of tax control information are identified, sources for the creation of taxpayer profiles are given, and the electronic services demanded by tax authorities are reflected. A wide variety of electronic services offered by the Federal Tax Service of Russia and applied information and telecommunication technologies allow the taxpayer to use various programs that facilitate interaction with tax authorities. The main features and advantages of the Kontur-Extern program are presented. A scheme for digital information exchange between an enterprise and a specific division of the Federal Tax Service of Russia was developed, which will expand the possibility of information and analytical support for tax administration to improve the security of an enterprise. The results of the study can be used in the development of state tax administration measures in the field of information and telecommunication technologies and the development of practical measures aimed at providing a large array of information and services for various categories of taxpayers.