Dar’ya V. SAVRASOVAFinancial University under Government of Russian Federation – Omsk Branch, Omsk, Russian Federation Dvsavrasova@fa.ru ORCID id: not available
Subject. This article discusses the issues of taxation, registration of real estate properties, and development of the budget system of Russia. Objectives. The article aims to analyze local tax administration considering the Omsk Oblast as a case study, and develop recommendations to improve its efficiency. Methods. For the study, I used comparative and horizontal analyses. Results. The article describes the current state of the tax administration system in the Omsk Oblast and the problems it faces. The article recommends making changes to the Tax Code of the Russian Federation that would allow tax authorities to use indirect methods for determining the tax base, namely to examine data not presented in the financial statements.
Keywords: tax administration, socioeconomic development of regions, Omsk Oblast
References:
Gadzhimamaeva K.N., Jafarova Z.K. [The current state of the role of tax control in tax administration and its improvement]. Zhurnal prikladnykh issledovanii = Journal of Applied Research, 2022, no. 2-2, pp. 151–157. (In Russ.) EDN: EPOVWQ
Soltogulova M.U., Abdraimova B.K., Nusupova S.Ch. [The place and role of tax audits in the tax administration system]. Nauchnye otkrytiya 2024, no. 1, pp. 126–136. (In Russ.) EDN: RGTXSF
Lobachev A.A. [Tax administration and tax control in modern Russia]. Obrazovanie i pravo = Education and Law, 2023, no. 2, pp. 159–163. (In Russ.) DOI: 10.24412/2076-1503-2023-2-159-164 EDN: YPQIEZ
Tsygvintseva P.S., Kogan A.S., Soboleva G.V. [Tax monitoring as an instrument of tax administration in the context in the digital environment]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2021, no. 6, pp. 1457–1462. (In Russ.) EDN: RBFFXL
Batashev R.V. [Tax administration and tax potential of the region]. Mezhdunarodnyi zhurnal gumanitarnykh i estestvennykh nauk = International Journal of Humanities and Natural Sciences, 2021, no. 12-1, pp. 127–130. (In Russ.) DOI: 10.24412/2500-1000-2021-12-1-127-130 EDN: DOUVMS
Ivanova N.M. [Analysis of results tax administration as the key indicator the efficiency of tax policy]. Gosudarstvo i obshchestvo: vchera, segodnya, zavtra = State and Society: Yesterday, Today, Tomorrow, 2018, no. 3, pp. 71–74. (In Russ.) URL: Link EDN: TFKCSJ
Vylkova E.S., Tarasevich A.L. [Tax administration in post-pandemic period]. Izvestiya Sankt-Peterburgskogo gosudarstvennogo ekonomicheskogo universiteta, 2021, no. 1, pp. 58–64. (In Russ.) URL: Link EDN: PTJBRC
