Ilyin, A. V. Interrelated Taxes and the Method of Taxpayer’s Self-Organization in the Russian Taxation System

Abstract: The author of the article offers a new classification of existing Russian taxes. This classification is very important for both theory and practice of taxation. Outlining interrelated taxes which are difficult for calculation, analyzing the structure of tax payments declared by organizations and self-employed entrepreneurs and emphasizing the importance of these taxes in the Russian taxation system, the author tries to solve the problem of unjustified tax benefit of a taxpayer. The author describes the drawbacks of the effective system of building tax relations set forth by the Tax Code of the Russian Federation when taxpayer’s rights are not guaranteed by tax authorities due to insufficient number of field inspection. Methodologically the research is based on the fundamental provisions of economic science, dialectical research method, evolutionary system analysis of taxation theories and achievements of Russian and foreign theory and practice of taxation. To eliminate the drawbacks in the theory and practice of taxation, the author offers new alternative methods of collection of interrelated taxes and conduction of field inspections. Combination of these methods create an independent institutional scheme of taxation narrowing the scope of economic sanctions and allowing to better protect organizations and self-employed entrepreneurs.

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