
Problems of tax administration in modern Russia
Author(s) -
Е.У. Каракаева,
Ф.А. Семенова
Publication year - 2020
Publication title -
audit i finansovyj analiz na cd-rom/audit i finansovyj analiz
Language(s) - English
Resource type - Journals
eISSN - 2618-9836
pISSN - 2618-9828
DOI - 10.38097/afa.2020.87.75.002
Subject(s) - value added tax , administration (probate law) , business , indirect tax , tax reform , direct tax , public economics , ad valorem tax , tax administration , tax credit , economic policy , economics , political science , law
В статье исследуются основные формулировки определений налогового администрирования, сущность данного понятия, поскольку в современной экономической литературе не выработано общее определение понятия налогового администрирования, отражающее его сущность. Представлены основные экономические характеристики налогового администрирования, которые дают представление о затратах трудовых и материальных ресурсов на реализацию его функций и могут быть использованы для разработки мер по оптимизации работы налоговых органов. В статье приводится анализ налоговых поступлений по структуре и в динамике. Рассматриваются основные проблемы налогового администрирования и предлагаются возможные пути их решения. The article examines the main formulations of the definitions of tax administration, the essence of this concept. In modern economic literature, a general definition of the concept of tax administration, reflecting its essence, has not been developed. Tax administration is defined as the organizational and economic interaction of participants in tax legal relationships to collect legally established taxes and fees. The object of tax administration is the relationship between the authorities overseeing compliance with the legislation of the Russian Federation and payers of taxes and fees. The economic characteristics of tax administration give an idea of the cost of labor and material resources for the implementation of its functions and can be used for comparison with foreign tax administration systems and for developing measures to optimize the work of tax authorities. The author analyzes the dynamics and structure of tax and levy receipts to the consolidated budget of the Russian Federation for 2017-2019. It is noted that in recent years the role of value added tax has increased in the structure of tax revenues. The Federal Tax Service of Russia uses more and more digital services in its work to improve the efficiency of tax administration.