Federal Tax Service Of Russia Research Articles

Tax regulation of innovation activities

Under the current Western economic sanctions, one of the most important tasks facing the state is to increase the level of innovation in the national economy. Investment and innovation activity has a direct impact on the volume of production potential and, as a consequence, on the formation of budget revenues. The subject of the study is the use of methods of tax regulation of innovation in the regions. The purpose of the article is tax incentives for investment activities by the methods provided by the Tax Code of the Russian Federation (hereinafter referred to as RF, Russia) in federal districts using the example of value added tax, corporate property tax, and corporate profit tax. The following methods аre used in the study: analysis and synthesis, generalisation, grouping, the tabular one. The information base for the research are the Tax Code of the RF, reports of the Federal Tax Service of Russia on these taxes. The work examines foreign and domestic experience in applying methods and benefits to stimulate innovative business activity. The study has found that in the regions, at an extremely low level, they take advantage of the opportunities provided by the Tax Code of the RF in pursuing innovation policy, in particular, in conducting research and development, using the methods of accelerated depreciation of fixed assets, and investment tax deductions. The analytical data and conclusions obtained during the study can be used in the practical activities of regions and economic entities.

Digital transformation of tax payment obligations: stages of legal regulation development

The digital transformation of the obligation to calculate and pay taxes is a step-by-step process, and each of the periods of development of legal regulation on the payment of taxes corresponds to its own characteristics and trends. In the course of the study, three stages of the development of new provisions of tax legislation on the payment of taxes related to the digitalization of the economy were identified: automation (informatization), digitalization itself and robotization, involving the introduction of artificial intelligence technology. The author points out the peculiarities of the introduction of digital services of the Federal Tax Service of Russia in the process of calculating and paying taxes, and also emphasizes the strengthening of the trend of tax (fiscal) unitarianism in connection with the introduction of a single tax payment mechanism. In the context of the relationship between the blockchain and the transformation of the Federal Tax Service of Russia into a digital platform, an analysis of the development of the concept of “smart” taxation is provided. To characterize the stage of robotization of the fulfillment of the duty to pay tax, examples of the use of artificial intelligence in the field of taxation are given, and attention is also drawn to the value of introducing the principle of human-centered use of artificial intelligence in tax relations.

Client-oriented model of tax administration: foreign experience

The article discusses the experience of introducing client-oriented models of tax administration using the example of Canada and other foreign countries. The strategic priorities of the model, a number of programs and initiatives for Canadian taxpayers, and foreign practices for collecting feedback are analyzed. It is concluded that a client-oriented approach contributes to the creation of an atmosphere of partnership, mutual trust and cooperation. Based on the experience studied, recommendations are being formulated for introducing the principles of client-centricity into the activities of the Federal Tax Service of Russia.

Evolution of the Content of the Service Function of the Tax Authorities

The subject of the study is the activities of the Federal Tax Service (FTS of Russia), which annually strives to fulfil the objectives of not only increasing tax revenues to the budgets of the budgetary system of Russia, but also to improve the quality level of its activities. The key tool for the fulfillment of this goal for more than a decade remains digital technologies, allowing primarily for the improvement of tax control. Aim and objectives of the study. The analysis of the evolution of the development of technologies of control activity of tax authorities has led to the conclusion that strategically the control activity of the Federal Tax Service of Russia is increasingly built on the changing significance of other functions of tax authorities, among which the tax authority highlighted the service function. The article considers the foundations of the origin of the service function of tax authorities, transformation processes and development prospects taking into account new tools of interaction between tax authorities and taxpayers. At the same time, it touches upon the new services of the Federal Tax Service of Russia, as well as current directions of solving acute issues, in particular, the transition to EDI, the expansion of tax monitoring subjects, construction of a digital tax code, new tools for pre-trial consideration of tax disputes and minimization of tax risks. The study ultimately resulted in the construction of a scheme of the digital outline of the Russian tax system with the allocation of promising areas for further development.

Analysis of the Russian Market for Artificial Lung Ventilation Units

The medical industry is strategically important for the national economy and healthcare. The COVID-19 pandemic has shown the importance of local MedTech capacity and production facilities to meet the needs of the healthcare market. The purpose of the study is to conduct the analysis of the Russian market of artificial lung ventilation devices (ventilators). Materials and methods. The analysis of customs statistics data was carried out by the Ministry of Foreign Economic Activity of the Russian Federation (RF), the Federal Customs Service of Russia (FCS Russia), Federal Tax Service of Russia (FTS Russia), Federal State Statistics Service (Rosstat), the Ministry of Economic Development of the Russian Federation, the Ministry of Health of the Russian Federation, Federal Service for Supervision in the Sphere of Health Care (Roszdravnadzor) as well as the Commodity Nomenclature of Foreign Economic Activity (FEACN RF). During the study, statistical methods were used, as well as analysis and synthesis. The author determined the number of ventilator models present on the Russian market, the dynamics of their import and export volumes (during and after the COVID-19 pandemic) in the country context. Results. Up to 200 ventilator models from 87 vendors are represented on the RF market. The volume of imports of ventilators in 2022 amounted to $ 32.0 million (2.2 billion rubles). After a jump in imports during the COVID-19 pandemic in 2021, the volume of deliveries fell to 43 million (-23% by 2019), and in 2022 the decline was 25% (-44% by 2019). In 2020, the imports volume of value of ventilators increased 6.5 times. In 2021, the volume of imports and exports immediately fell below the indicators of the pre-crisis period. Deliveries from Germany decreased by 52%, the USA — by 86%, Korea — by 98%, France — by 29%, Slovakia — by 36%, and from Sweden stopped altogether. China has increased the volume of imports, adding 81% by 2021, and Switzerland to 41%. The volume of exports amounted to $ 383 thousand (410 million rubles), including exports to the EAEU countries amounted to $ 88 thousand, exports to non-CIS countries decreased by 95% (from $ 6.7 million to $ 0.3 million in 2021-2022). Conclusion. The results of this study can be applied by Russian ventilator manufacturers to assess the growth potential, as well as by government authorities to set priorities for strategic development by segments of the medical devices market.

The Corporate Honesty Effect and Its Boundary Conditions: B2B Firms’ Communications on Withdrawal from Russia

ABSTRACT Purpose Against the backdrop of the Russia-Ukraine conflict and ensuing industrial turmoil as well as the pressure of stakeholder sentiments, numerous U.S-based multinational B2B firms announced about their intent to withdraw from the Russian market. This study aims to probe the veracity of this form of corporate communication, exploring the corporate honesty effect by juxtaposing the stated withdrawal intentions against the actual scale of divestment. Methodology/approach We identify 241 cases of response to the Russia-Ukraine conflict pertaining to U.S-based multinational B2B corporations. This includes 34 cases of no withdrawal (i.e., no communication) and 207 cases of announcements about the firm’s intent to withdraw from Russia. For these cases, we calculate the actual scale of withdrawal (Actual Divestment Index) based on the data from Federal Tax Service of Russia and the Central Bank of the Russian Federation. Considering Actual Divestment Index as a fractional measure, we conduct fractional logit regression analysis, where the effect of the withdrawal communication on Actual Divestment Index is interpreted as the corporate honesty effect. Findings Controlling for variables such as firm size, leverage, return on assets, institutional ownership, entry mode, and industry, the analysis reveals that the scope of intended withdrawal – reflected in the stages of no action, non-essential pullout, suspension, partial core, and full core withdrawal – is positively associated with the observed level of divestment. The findings further show that firms with larger corporate resources, higher profitability, and deeper local market exposure exhibit a greater level of corporate honesty. Research implications This study builds on the MFHB framework (Cooper et al., 2023) that differentiates several distinct dimensions of corporate honesty. Our research applies these dimensions to formulate an operational definition of corporate honesty which emphasizes the fidelity to the firm’s communicated intent, situationally activated in response to external pressures and emergent socio-political sentiments, in the context of established domestic/international business relationships. Also, we contribute to the current body of knowledge on corporate honesty by introducing a method of measuring the corporate honesty effect. Practical implications Marketing managers of multinational B2B firms must endeavor to maintain the stakeholder perceptions of corporate legitimacy by constantly monitoring the level of corporate honesty effect, specifically during the time of war-induced disruptions and turmoil in B2B markets. Managers of B2B firms with larger resources, better profitability, and deeper market exposure can leverage their advantageous position to further highlight and promote their actual performance in this aspect to assuage the concerns and negative sentiments of stakeholders. Originality/value/contribution This research contributes to theories of corporate honesty by contextualizing the concept of corporate honesty within the framework of communication-action congruence. This is done in relation to the strategic divestment communications and actions undertaken by B2B multinational firms in a market embroiled in moral turmoil during a geopolitical conflict. Our alternative operationalization of corporate honesty facilitates a quantifiable assessment of this construct, offering an alternative methodology to evaluate the integrity of corporate communications vis-à-vis actual organizational action in crisis contexts. Our findings about the boundary conditions of the corporate honesty effect contributes to a nuanced understanding of the phenomenon within the domain of sociopolitical corporate activism, ethical business practices, and international market dynamics.

MODERN PROBLEMS OF TAXATION OF LEGAL ENTITIES AND FUTURE OPPORTUNITIES OF TAX REGULATION

This study analyzes the current taxation system in Russia, reveals the main sources of tax revenue to the countrys budget, lists successful projects of the Federal Tax Service of Russia, implemented recently and bringing additional profit to the consolidated budget. At the same time, the author also identifies the basic shortcomings and shortcomings in the modern taxation system in Russia, separately noting the fact that in Russia accruals differ significantly from revenues, and therefore there is an increase in economic crimes in the country. In addition, this work notes the need to develop measures aimed at minimizing taxes for small and medium-sized businesses or switching to a single tax with exemption from it for newly created organizations for the first three years. In the article, the author notes the need to create a simplified taxation system not only for small and medium-sized businesses, in particular at the regional level, but also for the entire population of the country. At the end of the study, conclusions and a number of recommendations are provided aimed at improving the effectiveness of the implementation of the main functions of the taxes studied here.

Development of proactive mode of providing tax deductions for personal income tax

The paper studies discussion issues of the simplified procedure for obtaining tax deductions for personal income tax (hereinafter referred to as PIT). The objectives of the study are the following: to review the changes in tax legislation from January 1, 2024 in the field of proactive mode of granting tax deductions for PIT, to justify the increasing role of this interaction between individuals and tax authorities, to identify current problems and to search for ways of solving them. The authors analysed the practice of application of the simplified procedure for obtaining property and investment tax deductions; statistical data of the Federal Tax Service of Russia on the provision of tax deductions in a simplified manner (1-DDK statistical form “On the declaration of personal income”). The analysis of key changes in the provision of deductions entering into force on January 1, 20124 was also conducted. The main problems that individuals may have when receiving deductions or that tax authorities may face in the course of tax control are highlighted, and possible ways to solve them are identified. The authors concluded, firstly, that it is necessary to form prefilled applications not only while receiving tax deductions, but also when paying PIT, for example, when a person sells real estate, cars. Secondly, it is required to enshrine in tax legislation the order of priority of providing tax deductions if a taxpayer has the right for several types of them. The obtained results can be used in developing solutions to taxation of personal income and provision of tax deductions, in legislative drafting on improvement of provisions of the state tax policy.

Improving corporate income tax control: a regional aspect

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.

Realization of the fiscal and regulatory potential of the corporate income tax

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.

Innovative Development of tax Administration in Russia

The use of modern innovative technologies raises tax administration to a qualitatively new level of development, which determines the relevance of the study. At the same time, the digital transformation of the tax system should be based on classical principles of taxation, meet the interests of tax authorities and taxpayers, and prevent tax risks. The purpose of the study is to identify trends of tax administration in Russia and to develop a forecast of its innovative development from the standpoint of classical principles of taxation. To achieve this goal, it was necessary to solve the following tasks: problem statement; review of the main information technologies used by the Federal Tax Service of Russia; study of information exchange of data; determination of the impact of innovative development of tax administration on the activities of economic entities. In preparing the article, the authors used methods of analysis and synthesis of empirical data of information platforms, as well as a systematic approach and a method of interpreting the results during scientific research. The novelty of the paper lies in the author’s view of the prospects for the innovative development of tax administration. The results of the study proved the high efficiency of the digital technologies used. It is shown that the innovative development of administration strengthens tax control, increases budget revenues, increases the role of the state in the field of taxation. It is concluded that innovative tax administration significantly affects the behavior of taxpayers, causes their concern about the growth of tax risks. The completed forecast of innovative development of tax administration showed a high probability of changing the status of an organization to an individual entrepreneur, loss of tax revenues from developing e-commerce.

On the possibility of public control over on-site tax audits in the Russian Federation: towards the formulation of the problem

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.

ИНСТРУМЕНТЫ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В ПРОЦЕДУРЕ БАНКРОТСТВА НЕСОСТОЯТЕЛЬНЫХ ОРГАНИЗАЦИЙ

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.

АДМИНИСТРИРОВАНИЕ НАЛОГОВЫХ ЛЬГОТ НАЛОГОВЫМИ ОРГАНАМИ РОССИЙСКОЙ ФЕДЕРАЦИИ

Tax authorities act as the main conductors of the fiscal function of the modern state. Realizing their powers, they contribute to the economic and social development of public and legal entities, prevent, detect and suppress tax offenses, as well as participate in ensuring the balance of public and private interests, including in the process of administration of various tax benefits.The purpose of the study is to determine the content of the powers of the Federal Tax Service of Russia and its territorial subdivisions in the administration of tax benefits at the current stage of development of tax legislation. The main methods of research were general scientific methods of cognition (analysis and synthesis, generalization and analogy), philosophical method of dialectical cognition, special methods of technicallegal and comparative-legal analysis. As a result of the study, it was established that the administration of tax benefits by the Federal Tax Service of Russia and its territorial bodies includes: 1) powers to administer the introduction of benefits by state authorities and local governments; 2) powers to administer the realization of the right to benefits belonging to taxpayers. In their totality, these groups of powers are aimed at ensuring the balance of private and public interests in the formation of centralized funds of the state and its territories.

Development of the methodology of taxation of agricultural enterprises in the context of digitalization

According to the norms of Russian legislation taxpayers by default fall under the general system of taxation. Developing financial and economic activities, enterprises, including agricultural enterprises can apply different tax regimes: the transition, for example, to a simplified taxation system, unified agricultural tax, patent system, etc., is carried out at the initiative of the payer, i.e. is of notification nature. Since for the business owner the decisive moment is the total tax payments (tax burden), the issues of its optimization are of particular relevance. In the course of work we analyzed and systematized the norms of tax legislation of the Russian Federation and the Republic of Tatarstan, processed data on taxes and fees posted on the official website of the Federal Tax Service of Russia, using the economic and statistical method. The result of the research is the choice of optimal tax burden for agricultural enterprises of small business including the use of information technologies in order to increase the efficiency of their activities.

Особенности налогообложения операций с цифровой валютой

The subject of the study is the taxation of transactions with digital currency. The objectives of the work are to establish the key features of taxation of transactions with digital currency in the Russian Federation, to determine approaches to making changes to regulatory legal documents. The relevance of the work is due to the accelerating development of digital technologies, in which the legislator does not have time to develop and adopt appropriate legislative acts. Based on the analysis of the legislation of the Russian Federation, draft laws, letters from the Ministry of Finance and the Federal Tax Service of Russia, program documents of the Bank for International Settlements, scientific publications of Russian and foreign researchers, the concepts of cryptocurrency, digital currency, digital financial assets, mining of cryptocurrencies for tax purposes have been clarified. The differences in the interpretations of the concepts of various types of digital assets according to the method of creation and the purposes of their use are highlighted. The features of taxation of transactions with digital assets in terms of value added tax, corporate income tax, and tax paid under the simplified taxation system are described. It is concluded that for the purposes of calculating VAT, digital currency can be qualified as property. Cryptocurrency should be defined as a digital currency. When mining cryptocurrencies using mining equipment that is actually located on the territory of the Russian Federation, the service for organizing the issuance of digital currency takes place on the territory of the Russian Federation. It is proposed to exclude contradictions in the definition of the law enforcement of new digital technologies in the country's economy from the legislation, which will allow subjects of foreign economic activity to use digital technologies in the legal field, without expecting possible negative legal consequences.

SPATIAL AND REGRESSION ANALYSIS OF PROVISION OF COMMERCIAL LEGAL SERVICES IN RUSSIAN CITIES

The article examines the relationship between the number of employees at law firms, or lawyers, and the provision of legal services in Russian cities. It aims to identify whether the increase in the number of lawyers leads to an enhanced level of legal services provision. In addition, it attempts to discern geographical patterns in the provision of legal services in Russia. To achieve these objectives, open data from the Federal Tax Service of Russia is utilized as the primary source of information. Linear regression is employed to estimate the hypothesized relationship, and data plotting and mapping are used to visualize it. The study demonstrates an overall positive square root relationship between the number of lawyers and the provision of legal services in cities, as well as a linear relationship between these variables in distinct city population size groups. It supports a widely held proposition about the pivotal role of the largest cities in the provision of services and also offers partial confirmation of the commonly accepted view about the positive impact of service concentration on their delivery. However, the study argues that there are multiple approaches to achieving a high level of legal services provision, with an increase in the number of lawyers being only one of the potential options. The findings of this research may serve to inform data-driven policymaking decisions of governmental bodies.

Trends in Tax Regulation of Circulation of Digital Currencies in Russia

Over the past years, the position of Russian regulatory authorities regarding the legitimacy of the circulation of digital currencies in Russia has changed more than once. At the same time, taxation plays an important role in the system of state regulation of the use of modern financial technologies. The purpose of the article is to characterize the trend in the tax regulation of digital currencies in Russia. In parallel with the consideration of issues of the legal status of digital financial assets, the Ministry of Finance and the Federal Tax Service of Russia are making attempts to describe the tax consequences of transactions with these types of assets and their financial results. Explanations regarding the tax consequences of transactions involving the circulation of digital currencies and the financial results of their implementation are presented in chronological order. The stages of tax regulation of digital currencies in Russia are highlighted. Approaches to indirect taxation of digital currencies are summarized and their consequences for the prospects for the development of digital financial assets on the Russian market are assessed.

Tax Office and Internal Affairs Bodies Cooperation in Initiating Criminal Tax Law Cases

The fight against tax crimes is carried out through cooperation of tax authorities with operational units of internal affairs bodies. In cooperation with tax authorities the operational units of internal affairs bodies (OVD) generally ensure the implementation of tax authorities powers to control and supervise compliance with legislation on taxes and fees. OVD are in fact participants in tax legal relations. At the same time, the insufficient development of legislation regulating these activities leads to legal uncertainty. In this regard, the authors propose to supplement Article 9 of the Tax Code of the Russian Federation with a clause fixing the status of internal affairs bodies as participants in relations regulated by the legislation on taxes and fees. At the same time, it is proposed to introduce some provisions into Articles 89–100 of the Tax Code of the Russian Federation regulating the powers and restrictions of an internal affairs body officer as a participant in an on-site tax audit. Changes in criminal, criminal procedure and tax legislation, which entered into force in 2022–2023, had a significant impact on the way economic security and anti-corruption units cooperate with tax authorities and preliminary investigation bodies in identifying tax crimes and initiating such criminal cases. Amid the changes in Federal legislation, the existing interdepartmental regulatory framework generally remains relevant, although it needs to be changed and updated. These measures are currently either unregulated or partially regulated in disparate departmental regulations of different legal force, which creates an objective need for the development and adoption of a single regulatory document. An acceptable orm of interdepartmental regulatory act may be a trilateral agreement on cooperation between the Investigative Committee of the Russian Federation, the Ministry of Internal Affairs of Russia and the Federal Tax Service of Russia. There is also a need to amend the Tax Code of the Russian Federation. It is important to eliminate the inconsistency of the current version of paragraph 3 of Article 32 of the Tax Code of the Russian Federation, which does not contain a complete list of decisions made by tax authorities to be sent so that to make a decision on initiating a criminal case. This results in a possibility of different interpretations of the relevant duty of tax authorities.

Assessment of the effectiveness of tax control in the Nizhny Novgorod region: theory and practice

The issues of increasing the effectiveness of tax control carried out by the territorial tax authorities of the Federal Tax Service of Russia are an integral element of comprehensive measures aimed at improving tax administration. The main tool of tax control are tax audits: desk and field. Based on the analysis of existing official and author's methods for assessing the effectiveness of tax control, a system of indicators is proposed, using which the author assessed the control activities of tax authorities in the Nizhny Novgorod region for the period 2018-2022.. Both quantitative and qualitative indicators characterizing the achievements of tax audits were used as indicators of the effectiveness of tax control.