Activities Of Tax Authorities Research Articles

State tax control in the context of digitalization

Subject. The article investigates information services and resources used by tax authorities during tax control. Objectives. The purpose is to assess the impact of the latest digital technologies on the efficiency and effectiveness of tax control, through description of the main possibilities of digitalization and identification of its current status. Methods. The study rests on provisions of modern economics describing the impact of digital processes on the development of the society and the State, including the improvement of methods and tools of State tax control. Results. We examined the latest digital technologies used in the activities of tax authorities, which simplify the processes of tax control and increase their efficiency. The analysis showed that the automation of tax control processes did not increase the effectiveness of inspections, but had an impact on their quality, which affected the amounts of additional charges per audit. Furthermore, it facilitated the process of collecting and processing information by the tax authority, and interaction with taxpayers. The study enables to state a high level of productivity of tax control in conditions of digitalization of taxation in Russia. Nevertheless, there are prospects for further improvement in this area, which will extend the high productivity of tax control, including to individual taxpayers. Conclusions. Today, promising areas for tax control development through digital technologies include the use of digital ruble's capabilities in controlling the income and expenses of individuals and taxation of transactions in cyberspace.

ПРАВОВОЕ РЕГУЛИРОВАНИЕ ЦИФРОВИЗАЦИИ НАЛОГОВОГО КОНТРОЛЯ В СИСТЕМЕ ОБЕСПЕЧЕНИЯ НАЛОГОВОЙ БЕЗОПАСНОСТИ

Tax control is an important support tool in the system of ensuring the financial security of the state, in particular, in the field of tax administration. The analysis of modern research and publications on the topic of topical issues of tax control, as a factor in the effectiveness of tax administration in the system of ensuring tax security, is in the constant attention of leading domestic and foreign scientists. Moreover, the modern tasks set for tax control are much larger than fixing the facts of non-compliance with tax laws, and include building such a tax administration model that minimizes the ability of the payer to violate the norms of the Tax Code of Russia. Digitization of tax control inevitably involves the introduction of information technologies into the activities of tax authorities, changes in the procedure for tax activities and interaction between participants in tax legal relations, which, of course, entails the improvement of legal regulation in the tax sphere.

Applying the innovative tools in the activities of tax authorities

Subject. The article considers innovative tools used in the work of tax authorities. Objectives. The purpose is to increase the effectiveness of control activities of tax authorities through the use of innovative tools. Methods. The study employs general scientific methods, like observation, system-functional, scientific abstraction. Results. The study revealed that the use of innovative tools in the activities of tax authorities enabled to work with big data, reduce the cost of administrative and control measures, increase labor productivity, accelerate and streamline the entire tax proceedings process, and ultimately enhance the quality of operation. The findings can be used by practitioners in the work of tax authorities, and in the educational process of universities. Conclusions. In the course of the study, we identified some problems in the activities of tax authorities, i.e. unstable and contradictory tax legislation, work with large volumes of data, high physical load of employees, corruption component of tax authorities, etc. The paper proves that innovative technologies will help solve these problems, as they may improve work efficiency and ensure timely budget receipts.

Tax procedural proof: problems of theory and practice

The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice that determine the specifics of tax procedural evidence. This article also analyzes the experience of legal regulation of the mechanism of tax procedural evidence, examines the gaps in tax legislation directly related to the topic under consideration.The purpose of the study is to identify and analyze the features of evidence in the tax process, to study the application of evidence theory in the activities of tax authorities, to develop new ways, means and simplified procedures for effective proof, as well as to prepare appropriate regulatory changes. The objectives of the study are to identify and analyze the advantages and disadvantages of the current state of the regulatory regulation of the means and procedures of tax procedural proof; to study the distribution of the duty of proof from the position of the presumptions proclaimed in tax legislation, the established grounds for exemption from proof, as well as the blocks of circumstances formed by law enforcement practice that are subject to proof, respectively, by the tax authority and a participant in the tax process controlled by it; formulation of the author 's position on the general rule of burden of proof distribution and proposals for adaptation in the Tax Code of the Russian Federation constructions of grounds for exemption from proof according to the presented concept; allocation of stages of evidentiary activity carried out within the framework of the tax process.Methodology. Within the framework of this article, general scientific methods were applied in the framework of comparative, logical and statistical research and analysis of law enforcement and judicial practice in the field of tax process.The main results. Within the framework of the study, a number of issues related to the chosen topic were considered. First of all, it is necessary to understand that by proving in the tax process, one should consider the procedural activities of authorized participants in the tax process for collecting, researching and evaluating evidence, ensuring the adoption of legitimate and justified procedural decisions on issues that are subject to the regulation of tax legislation. The general subject of proof in the tax process is the circumstances relevant to the decision of the tax authority in the cases provided for by the legislation on taxes and fees, determined by the tax authority based on the substance of the relationship and the positions of its participants in accordance with the applicable rules of substantive law in cases where such circumstances are not defined by the legislation on taxes and fees. For the general the rule for distributing the burden of tax procedural proof is to adopt the following judgment: "Each participant in the relationship regulated by the legislation on taxes and fees, in order to comprehensively and most fully establish the facts relevant to the decision of the tax authority in the cases provided for by the legislation on taxes and fees, must prove the circumstances to which he refers as the basis of his procedural position (claims, objections)."Conclusions. The interests of the state in replenishing the budget should not lead to violations of the rights of an unlimited number of taxpayers. To do this, it is necessary to apply the norms on the presumption of innocence and increased standards for proving an offense committed by a taxpayer in tax disputes. The imposition by the tax authorities of their approach to regulating tax legal relations is going beyond the powers of the tax authorities. The application in practice of the presumption of taxpayers' guilt in committing a tax offense, which is not provided for by law, violates not only the private interests of taxpayers, but also represents an encroachment on public interests, on public order, since obvious injustice is being done.

СОВЕРШЕНСТВОВАНИЕ МЕХАНИЗМА НАЛОГОВОГО КОНТРОЛЯ В КОНТЕКСТЕ ОБЕСПЕЧЕНИЯ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ РОССИЙСКОЙ ФЕДЕРАЦИИ И ЕЕ РЕГИОНОВ

The purpose of the study is to analyze the current control mechanism in the system of ensuring the economic security of Russia, the constituent entities of the Russian Federation and evaluate the effectiveness of its functioning, as well as to develop a set of measures to improve and optimize it. Tasks: study of the tax component in the context of ensuring the economic security of the state; study and analysis of methodological approaches to building a tax control mechanism; development of recommendations and a set of measures aimed at improving and optimizing the mechanism of tax control in the context of ensuring the economic security of the Russian Federation and its subjects. The research methodology is based on the fundamental provisions of economic theory, tax control and economic security, empirical materials on the activities of tax authorities. The results confirmed that taxes are the fundamental financial resource of the state. The level of economic security of the country is objectively determined by the influence of the mechanism of accumulation of financial resources in the budget system, the efficiency and stability of the functioning of the tax system implemented by tax policy and the organization of tax administration in the context of tax control. The authors state that the implementation of an effective tax policy at all levels requires the adoption of a set of strategic measures in the field of tax administration in order to effectively forecast and plan the tax base. This should contribute to improving the effectiveness of tax control and optimizing its mechanism, including in the context of ensuring the economic security of the Russian Federation and its subjects.

ЦИФРОВАЯ ТРАНСФОРМАЦИЯ МЕТОДОВ ДЕОФШОРИЗАЦИИ В РОССИИ КАК ИНСТРУМЕНТ СОЗДАНИЯ ОПТИМАЛЬНОЙ НАЛОГОВОЙ СРЕДЫ

Today, digital transformation is a new philosophy for government agencies, which provides for new models and operating principles, allowing to build a service delivery matrix from the point of view of its final recipient. The article reflects the main directions for improving the institution of tax consulting in the framework of rethinking approaches to public administration and digital transformation of the activities of tax authorities. The aim of the study is to formulate a methodological approach to understanding the term «tax consulting» in the context of the digital transformation tax administration, as well as to determine the cause-and-effect relationships between the implementation of a customer-centric approach in public administration, the results of the digital transformation of the activities of the tax authorities and the development of the institution of tax consulting. The authors considered various methodological approaches to the development of the institution of tax consulting, and also studied the technological capabilities of tax authorities. Among key findings of the research it should be mentioned the substantiation of the need to transform approaches to determining the essence of the concept of tax consulting and the development of practical recommendations for improving the institution of tax consulting in the context of digital transformation of the activities of tax authorities.

Development of electronic document management system in tax authorities

Currently, an electronic document management system has been widely implemented in the practice of tax authorities, which allows you to reduce time and labor costs for processing and preparing documents; to provide operational services to the population; to ensure the availability and openness of information to the public about the activities of tax authorities, as well as services provided by tax authorities; to reduce the cost of interaction between the population and tax authorities. However, despite the automation of office work, a number of unresolved problems remains in the field of document management of tax authorities.The relevance of this study is that the main problems of the tax authorities are a large number of routine manual operations performed by employees, as well as a large volume of incoming documents that are received by the tax authorities. The creation of documents, as well as their storage, transmission and search for such documents require significant labor, time and financial costs. That is why recently tax inspections have been working on a comprehensive automation of the inspection’s activities by introducing a system for processing and accounting documents, which will allow you after a while to abandon documents and information presented on paper.The study analyses the electronic document management systems used in the practice of public administration, describes the advantages and disadvantages of each system. The paper also analyses the features of the document management process in the tax authorities. Based on the conducted research, the authors propose the introduction of a modern domestic system built on the “Logic of SED”-platform. This system is aimed at improving the efficiency of work in various areas of joint activity of employees of the organization in terms of automation of project document flow and the possibility of collective work.

Вдосконалення інституційно-організаційних механізмів детінізації відносин у сфері операцій з нерухомістю

Real estate transactions have been one of the most shadowed sectors of the national economy. The COVID-19 pandemic and the quarantine measures introduced in 2020 to prevent its spreading have led to a sharp increase in the shadowing of the real estate sector, thus reversing the positive trend of the previous years. The study aims at finding ways to de-shadow the real estate sector and substantiating them. Changes in the level of shadowing relations in the real estate sector in 2020 are analyzed. It is found out that the quarantine restrictions introduced in 2020 had though short-term but major negative impact on activities in the real estate market, thus increasing the shadowing of the real estate transactions sector. Emphasis is placed on letting residential real estate as one of the most shadowed segments of the real estate sector. Gaps in the de-shadowing measures in the real estate sector in recent years are highlighted and critically assessed, in particular: Bill № 3618 “On Real Estate Activities in Ukraine”; Bill № 3928-1 "On Amendments to the Tax Code of Ukraine with a view to stimulate the de-shadowing of income received from letting residential real estate"; introduction of a Multiple Listing Service based on real estate appraisal reports; activities of tax authorities in the field of identifying shadow transactions in the rental market. To minimize the level of shadowing the real estate sector, it is suggested to: conduct public awareness campaign as for the benefits of conducting legal activities in the rental market, e.g., protection of the rights of tenants and landlords in the field of real estate transactions; to amend the Tax Code of Ukraine regarding the taxation of income received from letting residential real estate; create a "Legal Lease" online portal, etc.

Zmiany w procedurach podatkowych i uprawnieniach organów podatkowych – ich znaczenie w kontekście uszczelniania systemu podatkowego w Polsce w latach 2015–2019

One of the effects of globalization is the intensification of tax avoidance which leads to the erosion of tax bases in many tax jurisdictions. Not surprisingly, one of the main objectives of governmental policies is to tighten (seal) their tax systems. This can be illustrated by the changes to the tax procedures and powers of tax authorities introduced in Poland. The aim of the article is to examine to what extent these changes have impacted the tax gap. The author analyzed the relevant literature, legal provisions and empirical data. The results demonstrate that the changes in question deserve approval and they could impact the tax gap. However, they do not fully solve the problems resulting from the former legal solutions and it is not entirely clear whether the higher revenues to the state budget result from the activities of tax authorities or whether they are primarily driven by economic growth and the growth in prosperity. The constantly growing gap in foreign CIT also calls for further action.

Щодо модернізації вітчизняної системи управління податковими ризиками у контексті світового досвіду

Система управління податковими ризиками передусім повинна забезпечувати якісний аналіз об’єктивних та суб’єктивних чинників податкових ризиків, ідентифікувати ризики, встановлювати взаємозв’язок між джерелами та видами податкових ризиків, оцінювати податкові ризики, а також мати належні засоби зменшення впливу податкових ризиків. Розбудова такої системи неможлива без врахування міжнародного досвіду

Modernization of informational system of tax authorities of the Russian Federation

The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service. Automation of the processes, carried out by the tax authorities allows to improve the efficiency of the tax system by improving the efficiency and quality of decisions; to improve the efficiency and productivity of tax inspectors; to provide tax inspections at all levels with complete and timely information on changes in tax legislation; to provide reliable data on the counting of taxpayers and on the effectiveness of control over compliance with tax legislation; to improve the quality and efficiency of accounting; to obtain data on the receipt of taxes and other payments to the budget; to analyze the dynamics of the receipt of tax amounts and the possibility of forecasting this dynamics; to reduce the volume of document circulation in paper form. However, the existing architecture of the automated information system “Nalog” was formed more than 10 years ago and during its existence underwent only minor changes. The development of information technologies, including in the field of public administration, as well as significant changes in the system of tax administration determines the relevance of the development of approaches to the modernization of the existing information system of tax authorities. The article proposes the directions and principles of modernization of the automated information system “Nalog”, reveals the main directions of construction of a new automated system and the parameters to control the level of achievement of goals as a result of modernization of the existing system in the following areas: centralization of processing and storage of information of tax authorities; the development of electronic interaction of public administration with taxpayers, the development of information means of interaction with external users; creation of operational and support systems and subsystems of tax administration; results of formation and development of information and analytical system in the activities of tax authorities; automation of administrative and economic activities of tax authorities; social performance criteria.

Особенности внедрения методов проектного управления в деятельность налоговых органов

Особенности внедрения методов проектного управления в деятельность налоговых органов

Assessment of the Efficiency of Tax Authorities In the Time of the Economy Digitalization

The paper examines current aspects of the tax control policy ensuring timely and full budget gains during the transition to the digital economy. The subject of the research is managerial and tax relations under the economy digitalization conditions. The objectives of the research are the definition of targets for improving the efficiency of the service and control functions of tax authorities and determining the specifics of choosing indicators for the digitalization of the economy. The paper analyzes the efficiency of tax authorities by two criteria: the quality of providing the state services and the quality of the tax control implementation. It is concluded that the transformation of the activities of tax authorities in the digital economy with a shift from the exclusively control function tawards the emphasis on the service function requires a change in the tax employees motivation system and a higher degree of automation of their work.

COMPARATIVE ANALYSIS OF FOREIGN AND NATIONAL EXPERIENCE OF UKRAINE IN ADMINISTRATION OF VALUE ADDED TAX

The aim of the article is to carry out a comparative analysis of foreign and national experience in the administration of value added tax; to outline the content of this tax, to define its role in the tax systems of foreign countries, as well as clarify the features of charging value added tax in individual foreign countries. The subject of the study is foreign and national experience of Ukraine in the administration of value added tax. Methodology. The methodological basis of this research is a comparison of the features of the administration of value added tax in Ukraine and foreign countries. Based on the aspects of the administration of VAT in Canada, Belgium, France, Great Britain, and others, the advantages and disadvantages of different conditions for charging VAT are highlighted. On the basis of the comparative legal analysis, the possibilities of the application and implementation of foreign experience in the national VAT administration are determined. The results of the study revealed that, in the activities of tax authorities, international experience of the administration of value added tax implies the consolidation of rigorous methods of influencing tax entities through applying appropriate penalties. However, this aspect is combined with a high level of legal awareness and law-abidingness of tax entities. In addition, foreign experience involves the active use of information technology in the administration of VAT, which facilitates its charging and increases its efficiency. Practical implications. Positive international experience of the administration of VAT confirms that improvement of the quality of this mechanism requires providing centralization of the tax administration in the state; intensifying the implementation of the latest technologies in this process; increasing citizens' legal consciousness in taxation, and so force. Relevance/originality. A comparative analysis of the features of the administration of value added tax is the basis for the development of national experience in this field.

Innovating the tax compliance management process

The taxpayers' observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing environment. Despite the differences underlying national tax policies, tax legislations, tax administration and tax moral, the primary goal of taxation remains the same: taxes should be collected in accordance with the law in order to provide for building and preserving the taxpayers' confidence in the tax system and its effective administration. Consequently, the activities of tax authorities in tax procedure should promote a high degree of voluntary tax compliance and lead to minimizing the occurrence of various forms of non­compliance. There is a wide range of diverse factors underlying tax compliance. The understanding of these factors enables tax authorities to establish the particular reasons for non-compliance and to devise specific activities and measures which will be an incentive for taxpayers to revert to tax compliance. These goals may be accomplished through the process of tax compliance management. Tax compliance management is a structured and systematic process of monitoring the taxpayers' compliance, which also includes decisions on the essential elements for the development of tax compliance and the treatment of identified tax compliance risks. The innovations in this process are aimed at: establishing the adequate balance and framework for the evaluation of activities and measures concerning tax law and tax procedures; improving information transparency and taxpayers' education; establishing tax control; and instituting adequate legal proceedings in response to non-compliance. These activities are expected to contribute to a more successful application of tax laws in the future.