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Economic Analysis: Theory and Practice

Preventing tax offenses at enterprises through the analysis of control activity of tax authorities

Vol. 15, Iss. 7, JULY 2016

PDF  Article PDF Version

Received: 2 March 2016

Received in revised form: 18 April 2016

Accepted: 30 April 2016

Available online: 27 July 2016


JEL Classification: M42

Pages: 119-127

Sheshukova T.G. Perm State University, Perm, Russian Federation

Balenko D.V. Perm State University, Perm, Russian Federation

Importance An efficient tax administration system is recognized as a necessary basis of tax revenue formation and timely and complete fulfillment of obligations to pay taxes by taxpayers. Tax control is an essential mechanism of tax administration; it is implemented through the system of forms and methods. The article addresses the problem of preventing tax offenses by enterprises.
Objectives The objectives of the study include the analysis of tax audit effectiveness, assessment of the impact of macroeconomic indicators of control activities performed by tax authorities of the Perm Krai on the volume of tax revenues from the enterprises, and substantiation of the importance of tax offense prevention.
Methods The paper employs a combination of general scientific methods of knowledge and certain economic methods, i.e. analysis and synthesis, statistical analysis, econometric methods, classification, modeling, and scientific abstraction.
Results We performed a complex assessment of control activities during tax audits in the Perm Krai. The paper proves the importance of preventive measures in the field of tax control for enterprises.
Conclusions and Relevance Theoretical conclusions prove the inefficiency of using only sanctions as preventive measures. The offered functional model of the impact of macroeconomic indicators of control activities implemented by tax authorities on the volume of tax revenues from enterprises is of practical importance.

Keywords: tax offense, control, regression analysis


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