E. V. Nadtochy The Russian Federal Tax Service Introduces the Principle of Openness of Federal Executive Bodies

Abstract: The research addresses financial relations arising in interaction between the tax authorities and taxpayers. In the conditions of transition of developed countries to open management of public resources including tax area via the use of IT, Russia should establish a modern ICT infrastructure offering a high level of service and open interaction in the tax relations area. The article examines the objectives of implementing openness in the activities of the Federal Tax Service of Russia and the main ways to achieve them. It outlines the steps for system transition to an open management of all federal executive bodies. The methodological basis of the study involves regulations and statistics in the field of taxation. The research applies the methods of analysis and synthesis, deduction and induction. Statistical data analysis shows that in the framework of openness of the federal executive bodies it is necessary to introduce in the tax law the concept of “Taxpayer’s personal account” and assign to it the status of an official “soundlink” between the taxpayer and the tax authority. This will greatly reduce the time and labor costs of taxpayers to interact with the tax authorities; cut costs of processing and analysis of documents and information received from taxpayers; ensure a high quality of the tax services.

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