Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Nadtochy, E. V. Evaluation of the Results of Tax Policy by Using the Instrument of State Control of Tax Violations

Abstract: The author of the article analyzes the set of instruments used by tax authorities for state control of tax violations. The author analyzes statistics about the results of supervisory and controlling activities performed by the Federal Tax Service of Russia in the territory of the Volgograd Region according to the main forms of tax control: 1. Registration of taxpayers. 2. Desk Tax Inspection. 3.Field Tax Inspection. The author establishes that the set of instruments for tax control of tax violations allows to record the results of the state tax policy because it allows to influence each taxpayer individually in the course of tax interaction. The author uses the methods of analysis and synthesis, statistical, economical, calculation and constructive methods of research. Based on the analysis of statistical data about the growth rates of tax revenues and the level of taxes payable, the author makes a conclusion that any measures undertaken to strengthen tax relations should take into account interests of both state, taxpayers and FTS officials. It would allow to consolidate positive influence of such measures and tax policy on increasing budget revenues.


Keywords:

control, politics, taxes, tax authorities, cooperation, records, inspections, taxes payable, set of instruments, budget revenues.


This article can be downloaded freely in PDF format for reading. Download article


References
1. Kolichestvo nalogovykh proverok v 2012 godu sokratilos' na 14%. URL: http://www.rg.ru/2013/03/05/proverki.html (data obrashcheniya 20.06.2013).
2. Nalogovaya statistika. URL: http://analytic.nalog.ru/portal/index.ru-RU.htm (data obrashcheniya 22.06.2013).
3. Nikiforova N.V. Podacha uvedomleniya o kontroliruemykh sdelkakh otkladyvaetsya // Nalog na pribyl': uchet dokhodov i raskhodov. – 2013. – ¹
4. – S. 54–65. 4.Otchet o nalogovoy baze i strukture nachisleniy po NDFL (5-NDFL) za 2011 god. URL: http://www.r34.nalog.ru (data obrashcheniya 20.06.2013).
5. Otchety o rezul'tatakh raboty nalogovykh organov (2-NK) za 2010, 2011, 2012 gody. URL: http://www.r34.nalog.ru (data obrashcheniya 20.06.2013).
6. Podvedeny itogi raboty inspektsiy Volgogradskoy oblasti za 2012 god s organizatsiyami, zayavlyayushchimi ubytki po nalogu na pribyl'. Data publikatsii: 29.01.2013. URL: http://www.r34.nalog.ru (data obrashcheniya 20.06.2013).
7. Predvaritel'nye itogi raboty nalogovykh organov Volgogradskoy oblasti v 1 kvartale podvedeny na rabochem soveshchanii. Data publikatsii: 08.04.2013. URL: http://www.r34.nalog.ru (data obrashcheniya 20.06.2013).
8. Rossiyskiy statisticheskiy ezhegodnik. 2012: Stat.sb. / Pod. red. A.E. Surinov. – M.: Rosstat. – R76, 2012. – 786 s.
9. Statistika registratsii IP po Volgogradskoy oblasti. URL: http://www.r34.nalog.ru/statistic/statforms/ (data obrashcheniya 05.05.2013).
10. Statistika registratsii yuridicheskikh lits po Volgogradskoy oblasti. URL: http://www.r34.nalog.ru/statistic/statforms/ (data obrashcheniya 05.05.2013).
11. Fadeev D.E. Ekonomika. Nalogi. Biznes. Monografiya. – M.: Nalogovyy vestnik, 2011. – Dostup iz spravochno-pravovoy sistemy «Konsul'tantPlyus».
12. E. V. Nadtochiy Metodika otsenki effektivnosti nalogovogo kontrolya // Nalogi i nalogooblozhenie. - 2012. - 3. - C. 21 - 29.
13. Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 1 - 23. URL: http://www.e-notabene.ru/flc/article_622.html