+7 495 989 9610, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






National Interests: Priorities and Security

Increasing the transparency of the interaction between tax authorities and taxpayers

Vol. 17, Iss. 3, MARCH 2021

Received: 11 January 2021

Received in revised form: 28 January 2021

Accepted: 15 February 2021

Available online: 15 March 2021


JEL Classification: E06, H02

Pages: 485–499


Ol'ga V. MANDROSHCHENKO Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. The client-oriented service is one of the priorities tax authorities pursue today. The client-oriented service implies partnership and mutual responsibility. Taxpayers will timely perform their tax obligations, prevent indeliberate errors, while tax authorities contribute to a higher confidence of taxpayers. Therefore, the interaction of tax authorities and taxpayers become a very important issue.
Objectives. I herein evaluate the importance of tax authorities as a servicing institution, modern automated tax control systems, data processing centers to create and use total available data.
Methods. The article analyzes how tax authorities may interact with taxpayers, unfolds respective issues and suggests how the issues should be resolved.
Results. I detected some difficulties in the interaction of tax authorities and taxpayers, such as the formalistic attitude to taxpayers’ inquiries, taxpayers’ dissatisfaction with controlling procedures of tax authorities, disputable questions about taxation.
Conclusions and Relevance. I suggest paying greater attention to communications, clarifications and methodological aspects in order to enhance the financial security of entities. Tax authorities should better describe legislative breaches and suggest how the breaches should be eliminated. Tax authorities should communicate with taxpayers more specifically by expanding functions of data processing centers of the Russian Tax Service. The findings can be useful for the Ministry of Economic Development of the Russian Federation, Federal Tax Service for tax audits and communications with taxpayers.

Keywords: tax authorities, taxpayers, tax audits, data processing center, Tax-3 AIS


  1. Dzobelova V.B., Berkaeva A.K. [Planning of tax revenues to the regional budget on the basis of the existing tax potential]. Ekonomika i upravlenie: problem, resheniya = Economics and Management: Problems, Solutions, 2017, vol. 3, no. 11, pp. 77–85. (In Russ.)
  2. Balog M.M., Demidova S.E., Troyan V.V. [Shadow economy dynamic in context of the region financial security threats]. Etap: ekonomicheskaya teoriya, analiz, praktika = ETAP: Economic Theory, Analysis, Practice, 2017, no. 6, pp. 112–133. URL: Link (In Russ.)
  3. Goncharenko L.I., Mel'nikova N.P., Tikhonova A.V. [Panel discussion, The New View of the Russian Tax System: How can the national socio-economic development remain unaffected?]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2018, no. 1, pp. 134–143. URL: Link (In Russ.)
  4. Malis N.I. [Tax revenues of regional budgets: problems and prospects]. Nalogi i finansy = Taxes and Finance, 2017, no. 2, pp. 44–48. URL: Link (In Russ.)
  5. Mandroshchenko O.V. [Basic approaches to assessing the effectiveness of tax benefits]. Bukhgalter i zakon = Accountant and Law, 2017, no. 2, pp. 34–45. URL: Link (In Russ.)
  6. Meskikh K.L. [The basis of tax revenues planning in the taxation authorities and their implementation]. Finansy i kredit = Finance and Credit, 2010, vol. 16, iss. 3, pp. 64–68. URL: Link (In Russ.)
  7. Migacheva E.V. [Tax control in the conditions of digital economy development]. Finansovoe pravo = Financial Law, 2018, no. 8, pp. 21–25. (In Russ.)
  8. Mishustin M.V. [Improvement of tax administration tools to ensure stable revenues of the State budget]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2014, no. 4, pp. 4–8. URL: Link (In Russ.)
  9. Novoselov K.V. [Risk management prospects in the tax sphere]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2017, no. 6, pp. 29–38. URL: Link (In Russ.)
  10. Orlov S.N., Fedotova Yu.V. [Tax administration of small and medium-sized businesses in the digital economy]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2020, vol. 13, iss. 3, pp. 327–342. (In Russ.) URL: Link
  11. Panskov V.G. Nalogi i nalogovaya sistema Rossiiskoi Federatsii [Taxes and the tax system of the Russian Federation]. Moscow, Finansy i Statistika Publ., 2014, 496 p.
  12. Rodygina V.E. [Digitalization of VAT tax control: legal consequences and prospects]. Finansovoe pravo = Financial Law, 2018, no. 9, pp. 29–32. (In Russ.)
  13. Sil'vestrov S.N., Starovoitov V.G., Larionov A.V. [Developing the system for monitoring the implementation of the economic security strategy of the Russian Federation]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2020, vol. 16, iss. 12, pp. 2202–2217. (In Russ.) URL: Link
  14. Solov'ev A.I. [Risk-oriented approach in the system of government control and supervision in the tax sphere]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2017, no. 6, pp. 139–146. URL: Link (In Russ.)
  15. Smirnova E.E. [Tax control in the digital economy]. Finansy = Finance, 2017, no. 11, pp. 32–34. (In Russ.)
  16. Titov A.S. [Financial law aspects of credit and refund of excessively collected taxes in the tax payment administration mechanism]. Finansovoe pravo = Financial Law, 2020, no. 9, pp. 32–36. (In Russ.)
  17. Troyanskaya M.A., Komarova E.I. [Evaluating sectoral distinctions of VAT assessment and refund]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2020, vol. 16, iss. 1, pp. 17–31. (In Russ.) URL: Link
  18. Fal'shina N.A. [Tax control as a modern tax law institution]. Nalogi = Taxes, 2018, no. 1, pp. 25–29. (In Russ.)
  19. Fedotov D.Yu., Nevzorova E.K., Orlova E.N. [A tax method to calculate the value of the shadow economy of Russian regions]. Finansy i kredit = Finance and Credit, 2016, vol. 22, iss. 15, pp. 20–33. URL: Link (In Russ.)

View all articles of issue


ISSN 2311-875X (Online)
ISSN 2073-2872 (Print)

Journal current issue

Vol. 17, Iss. 9
September 2021