Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
A study of implementing tax administration mechanisms in the modern taxation system
Available online: 12 October 2014 Subject Heading: Taxation JEL Classification: Pages: 2-14
Nowadays building a tax system is not only a means to ensure the main share of fiscal revenues, but also a creation of one of the most important and basic mechanisms of economic processes' regulation. This way of developing the system is particularly important due to complexity associated with differentiation of the mechanisms of a tax policy, tax system and tax administration. The modern level of public relations development in the taxation sphere and continuous improvement of tax regulation dictate the need to make a scientific analysis of the current legal transformations and interpretation of the organizational and legal mechanisms that the State uses to realize its interests while implementing tax exemptions. Despite the wide practical use of the "tax administration" term, difficulties still remain with understanding the essence of this concept in the academic community; the tax legislation does not define it either. The article emphasizes that in the modern conditions the tax administration is a dynamically developing system of control over tax relationships. It coordinates the activity of tax authorities and serves to ensure the protection of rights and legitimate interests of the State as a subject of tax relations. The State expresses this goal in the imperatively established procedures of interaction of tax authorities and taxpayers and realizes it through creating an organizational structure of the mechanism of tax administrations' activity. A distinctive feature of tax administration in the Russian Federation is a high degree of formality of the conditions of its institutionalization. After all the available tendencies of a tax policy testify to not only the need to develop the forms and methods of tax administration, but also to the need of its institutionalization. The study presents the analysis of the mechanisms of implementing tax administration in the modern taxation system. Keywords: tax, policy, mechanism, tax administration, control References:
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ISSN 2311-8709 (Online)
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