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Regional experience in centralizing the functions of taxation authorities related to bankruptcy procedures support

Levacheva D.А. Department of Federal Tax Service of Russia for the Tula Oblast, Tula, Russian Federation ( nalog71@yandex.ru )

Journal: Finance and Credit, #5, 2019

Subject The article addresses the regional experience of tax authorities in supporting bankruptcy proceedings.
Objectives The purpose of the study is to analyze the main functions of tax authorities related to bankruptcy proceedings support and identify preconditions for their centralization on the basis of regional tax administration. I consider a pilot project implementation for centralization of support functions to bankruptcy proceedings in the Tula Oblast and generalize the results achieved after introduction of a new approach to organization of work.
Methods I employ methods of logical, statistical, and comparative analysis.
Results The new approach to organization of support to bankruptcy proceedings contributed to a significant (almost threefold) increase in the efficiency of repayment of arrears on mandatory payments, while reducing the number of employees of tax authorities involved in bankruptcy administration by more than thirty percent.
Conclusions and Relevance The positive results achieved in the Tula Oblast and in a number of other regions involved in similar pilot projects for centralization of support functions to bankruptcy proceedings served as grounds for the decision of the Federal Tax Service on implementing centralization at the level of tax departments in all subjects of the Russian Federation.


Developing the partnership relations in taxation as a condition for taxable capacity-building

Alekhin S.N. Committee for Economic Development, Entrepreneurship and Environmental Protection, Public Chamber of Tula Oblast, Tula, Russian Federation ( sn_alehin@mail.ru )

Levacheva D.А. Department of Federal Tax Service of Russia for Tula Oblast, Tula, Russian Federation ( nalog71@yandex.ru )

Journal: Finance and Credit, #8, 2019

Subject The article addresses partnership relations in taxation as a driver of tax administration efficiency and taxable capacity development.
Objectives We identify opportunities for building taxable capacity through the improvement of tax administration based on partnership relations in taxation, with the use of coordinated response measures to support taxpayers in challenging economic situations.
Methods We employ methods of systems analysis and dynamic modeling.
Results The paper considers partnership relations of taxpayers and tax authorities. It offers a modified scheme of tax administration, which enables to regulate the actions of partners when making informed decisions on the choice of tax response regime, i.e. implementation of control measures and action plan for debt recovery. We specify requirements to taxpayer partners and systematize criteria of their good faith, which determine the applicability of an individualized approach within the framework of the partnership.
Conclusions At present, the tax legislation does not provide for the application of an individualized approach that considers real possibilities of taxpayer survival in problematic situations. This may lead to unjustified losses of taxable capacity. Mitigation of tax response measures (both in terms of period of application and composition) is possible only if taxpayers comply with requirements of good faith in the course of partnership in taxation. It will help support taxpayers in difficult situations, maintain and develop taxable capacity.


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