Home  Journals  Finance and Credit  30(606) - 2014 August

Tax auditand tax capacity in the context of the legalization of shadow sector of the economy

Available online: 7 August 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 45-52

The article examines the problems of tax evasion from the viewpoint of the threat to the State security. The author considers the foreign experience of organization of tax management and trends of its change at the present phase. The paper analyzes the problems of tax collection at the territorial level, and it provides the assessment of the impact of the shadow economy on the economic security of a constituent entity of the Federation (the case of the Republic of Dagestan). The paper substantiates the necessity of strengthening the interdepartmental cooperation of tax authorities with other executive authorities to implement control activities and enhance the use of tax management of indirect methods of calculation of the taxable base. The article examines the approaches to the assessment of the tax capacity of the territorial entities of the Russian Federation and their significance in improving the tax administration efficiency. The article forcibly sets forth the feasibility of using the tax potential approach in evaluating a constituent entity of the Russian Federation based on the application of a representative tax system with the use of a correction factor, which enables to enhance its quality and to take into account the particularities of regions with low levels of their own tax revenues. The author examines clustering and makes evaluation of the tax potential of the constituent entities of the Russian Federation in compliance with the proposed methodology.

Keywords: management, tax, administration, shadow sector, tax evasion, legalization, foreign experience, federal subject, Republic of Dagestan, economic security, tax capacity, approaches, evaluation, efficiency, cluster

References:

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