Home  Journals  Finance and Credit  38(614) - 2014 October

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:

1. Artemenko D.A. Institutsional'nye vozmozhnosti pozitivnoi transformatsii nalogovogo administrirovaniya [Institutional opportunities of positive transformation of tax administration]. Finansy i kredit – Finance and credit, 2010, no. 47, pp. 10–18.
2. Belousov S.A. Nalogovoe administrirovanie [Tax administration]. Rossiiskii nalogovyi kur'er – Russian tax courier, 2006, no. 10, pp. 66–69.
3. Drozhzhina I.A. Perspektivy razvitiya form i metodov nalogovogo administrirovaniya na munitsipal'nom urovne [Prospects of developing forms and methods of tax administration at the municipal level]. Ekonomicheskie i gumanitarnye nauki – Economics and humanities, 2010, no. 5, pp. 65–70.
4. Zapol'skii S.V. Diskussionnye voprosy teorii finansovogo prava [Debating points of the finance law theory]. Moscow, Eksmo Publ., 2008, 160 p.
5. Karaseva M.V. Byudzhetnoe i nalogovoe pravo Rossii (politicheskii aspekt) [The budget and tax law of Russia (a political aspect)]. Moscow, Yurist" Publ., 2003.
6. Kurochkin V.V., Basiev M.K. Nalogovoe administrirovanie kak instrument antikrizisnogo upravleniya [Tax administration as an instrument of crisis management]. Finansy – Finance, 2010, no. 1, p. 28.
7. Krylov D.V. Ekonomicheskaya otsenka organizatsii nalogovogo administrirovaniya [An economic assessment of the organization of tax administration]. Izhevsk, Izhevsk State Technical University Publ., 2000, 27 p.
8. Kartashova G.N. Ob otsenke effektivnosti funktsionirovaniya nalogovykh organov ili nalogooblozheniya [Assessing the efficiency of tax authorities or taxation functioning]. Nalogovyi vestnik – Tax bulletin, 1998, no. 1.
9. Korostelkina I.A. Issledovanie napravlenii razvitiya institutsional'nykh mekhanizmov nalogovoi politiki [Research of the areas of developing the institutional mechanisms of the tax policy]. Upravlencheskii uchet – Management accounting, 2012, no. 8, pp. 72–81.
10. Mironova O.A. Nalogovoe administrirovanie: uchebnik [Tax administration: a manual]. Moscow, Omega-L Publ., 2005, 408 p.
11. Peronko I.A. Formirovanie nalogovoi bazy regionov v perekhodnyi period [Formation of tax base of regions during a transition period]. Nalogovyi vestnik – Tax bulletin, 2000, no. 7.
12. Tsvetkov I.V. Ob effektivnoi modeli vzaimootnoshenii v nalogovoi sfere [An effective relationships model in the tax sphere]. Finansy – Finance, 2008, no. 8.

View all articles of issue

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 4 April 2024

Archive