Academic journal article European Research Studies

Efficiency of Taxation Bodies' Work: Methods of Estimating and Analysis of Relations with Tax Payers

Academic journal article European Research Studies

Efficiency of Taxation Bodies' Work: Methods of Estimating and Analysis of Relations with Tax Payers

Article excerpt

1. Introduction

The institutional condition for successful implementation of the reforms carried out in the state and achievement and maintaining the economic stability is a steady condition of state finances, and first of all, the efficiency of state process. Taxation administering holds a special place in the taxation process.

The current economic situation related to the instability of the global economy as a whole and the financial system in particular, as well as unpredictability of prices for energy reserves assume difficulties when forming revenues of the budgetary system of the Russian Federation. At the present time Russia continues modernizing the taxation system for the purpose of assigning the tendencies of the economic growth that were outlined in 2016. However, the complex system has not been created for this. To our mind, under modern conditions the potential of tax revenues has been exhausted due to increased tax rates. In this context an important way to increase the collection of taxes is to create institutional conditions to decrease the scales of tax evasion and involving of unaccounted objects in the process of taxation, to increase the taxes payment level of voluntariness including by improving the taxation administering, to increase the quality and efficiency of the taxation bodies work.

In regulatory acts and scientific works of Russian researchers the notion "taxation administering" has been used relatively recently. Herewith, the current Russian legislation does not interpret this notion. At the beginning of 2000, researches of scientists (O.A. Nogina, L.Ya. Abramchik, A.I. Ponomarev, T.V. Ignatova, M.A. Bogatyrev) as a whole defined the taxation administering as a system of measures on carrying out taxation control and applying measures of taxation responsibility. Thus, according to O.A. Nogina, taxation administering is interpreted as a complex of measures focused on full and timely payment of all taxes within the maximum volume subject to the minimum expenses (Nogina, 2002). L.Ya. Abramchik thinks that "Taxation administering is a daily activity of taxation bodies and their officials that provides timely and full tax payments to budgets by tax payers" (Abramchik, 2005). Russian researchers A.I. Ponomarev, T.V. Ignatova, M.A. Bogatyrev define the taxation control as the main component of taxation administering specifying that the criteria of its efficiency include preventing illegal tax evasion (Ponomarev et al., 2009; Medvedeva et. al., 2016; Stroeva et. al., 2015; Liapis and Thalassinos, 2013; Thalassinos and Liapis, 2014).

Further researches of scientists extended the notion of the taxation administering. It was expressed in the duality of its perception. Most often the taxation administering is regarded, firstly, as a system of managing the taxation process as a whole, and secondly as management of the activity of taxation bodies on carrying out the taxation controls and taxes collection. The taxation control is a determining element of the taxation administering (Theriou, 2015; Theriou and Aggelidis, 2014).

Becoming of the state taxation control of the RF during the recent years has taken place under conditions of the taxation legislation instability, and negative attitude of tax payers to the taxation system, as a whole. These circumstances affected the organization and efficiency of the state taxation control. Broad rights of state taxation control bodies in terms of taking administrative and financial measures of impact did not contribute to obtaining the taxation culture by tax payers, increasing their responsibility for discharging their obligations to the state. As a consequence of the changing economic situation, the society has got a need in the most efficient interrelation of taxation bodies with the controlling subdivisions of power structures.

Many issues related to organizing and methodology of control carried out by taxation bodies, regulation and responsibility of officials, practical application of the experience of foreign taxation services in Russia, interrelation of taxation bodies with other controlling bodies, and improvement of the controlling work of taxation bodies require further research. …

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