Ponomarev, A. I. Modernization of Tax Administration in Modern Russia

Abstract: Taxation must conform to existing industrial relations and forces. It is the only case when taxation can actually ensure economic growth and raise the social capital. This is why the innovation-based modernization of Russian economy requires modernization of tax administration as well. The author of the article gives his own defi nition of tax administration. According to the author, a taxpayer should have the leading role in tax relations. It is also necessary to admit the returnable and equivalent nature of tax. Tax system should also take into account regional peculiarities of industrial forces and relations and etc. Modernization of tax system administration requires us to review the relative weight of federal, regional and local taxes, and, afterwards, economic and taxable capacities of Russian regions. Modernization of administration of tax planning at a federal and regional level means legal recognition of the tax planning system, delimitation of rights and responsibilities between state institutions, regions and taxpayers, and optimization and minimization of taxes to the extent possible. Modernization of tax administration of control functions of tax authorities and ensuring of tax security suggest typologization, unifi cation and standardization of tax procedures and etc. When modernizing tax administration of tax policy, it is necessary to stimulate innovation activity, support innovations and modernization of economy, reinforce relations between a state institution and taxpayer, strengthen interactions with civil society, different international organizations and raise quality of human resources.

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