DOI: 10.7256/2454-065X.2016.5.17760

Abstract: Modern financial and economic situation in the country indicates that the prospects for further reductions in tax revenues and, consequently, budget revenues are becoming more real. Under these circumstances tax risks, risk factors and risk minimization should be the priorities. The author of the article examines tax risks from the perspective of the state, i.e. as potential financial losses due to the shortfall in tax revenues into the budgets of the respective levels of the budget system. The author of the article emphazises the need to monitor tax risks when planning tax revenues and to manage these tax risks in order to minimize their impact.  The researcher has also analyzed control activities conducted by the tax authorities of the Republic of Mordovia, in particular, efficiency of field tax audits, and investigated the most common options and schemes of tax evasion that increase tax risks. The author offers her own method for detecting, identifying and minimizing the negative impact of risks on the level of tax revenues into the budgetary system of the country. The author's method consists of the following four successive stages: 1) identification of tax risks; 2) assessment of tax risks; 3) making management decisions; 4) monitoring the implementation of management decisions.    

DOI: 10.7256/2454-065X.2016.4.16714

Abstract: Tax revenues are the main source of state revenue, the magnitude of which depends on the performance of all of its directorates - social, economic, military, defense, law enforcement, on the development of fundamental science and others. Completeness and timeliness of tax revenue is intended to enable the tax administration - management of tax relations by the state. Predicting the dynamics of tax revenues to the state budget is a prerequisite for stable development of the state. For this widely used economic and statistical modeling techniques. The article discusses the correlation and regression modeling depending on the level of tax revenues from the efficiency of the tax administration. The main purpose of multiple regression is to build a model with a large number of factors, determining at the same time the influence of each of them separately, as well as their impact on the cumulative simulated index. The factors that provide the formation of tax revenue with the most influence are discussed. The study of the nature and the modeled relationship between factors and effective indicator, allowed to select and justify the two mathematical regression equations (linear and degree), based on three variables: the value of actual repayment of debt; coverage of taxpayers' field tax audit; reduced the amount of tax payments, as a result of tax audits.Comparison of equations with each other on the criteria of significance (t-statistic indicators for the regression parameters, determination coefficient, multiple correlation coefficient, Fisher test) allowed to define some of them, which most accurately expresses the essence of the study of dependence. It was recommended for the study and forecasting of tax revenues to the budgetary system.

DOI: 10.7256/2454-065X.2015.6.15265

Abstract: Creation of the model of service-oriented management involves the development of public services based on electronic interaction of the tax authorities with taxpayers. Implementation of these areas involves the creation of conditions for streamlining and simplification of tax procedures, forms and methods of tax administration which can increase the number of taxpayers who voluntarily perform their tax obligations. The expected result will be the expansion of the range of services provided by tax authorities to taxpayers, improvement of information on tax legislation and, as a consequence, increase in the share of taxpayers who satisfactorily assess the quality of tax administration.The purpose of this paper is to review the current practice of information exchange between tax authorities and taxpayers and to determine the main directions of improving it.The authors of the article show the role of modern information technologies in the process of transforming the activities of tax authorities. The authors prove the need for the development of online tax services allowing to automate the maximum amount of tax procedures. They also demonstrate that it would be advantageous take on the tax monitoring based on building trust between tax authorities and taxpayers while controlling the timeliness and completeness of tax payments to the budget system.

DOI: 10.7256/2454-065X.2015.4.14287

Abstract: Tax control provides timely and complete flow of tax revenues in the budget of the Russian Federation. One of the most effective forms of tax control is on-site tax inspections, as many violations in the sphere of tax collection can be detected only in the course of their implementation. However, such inspections require careful selection of taxpayers. The aim of the article is to analyze the current practice of on-site tax inspections and to outline possible measures for planning, organizing and realization of such inspections. The author uses the methods of analysis and synthesis, scientific abstraction, comparison, generalization and other scientific methods. The article analyzes results of on-site tax inspections held by Russian tax authorities and reveals several peculiarities of the methods of a test inspection that are based on a qualitative choice of the subject of such an inspection. The author gives proof of reasonability of application of modern information technologies in the process of organization and carrying out of such inspections.

DOI: 10.7256/2454-065X.2014.6.12077

Abstract:

DOI: 10.7256/2454-065X.2013.3.7547

Abstract:

Abstract:

Abstract: Currently, a number of problems persist that disallow to adequately improve the quality of tax administration. In relevance to this, there is a justified necessity for modernization of tax organizations, which involves expanding them into informational space. The author justifies the necessity for data center reformation and the encouragement of digital interaction between tax organizations and tax-payers, as well as broadening digital documentation exchange with corporate bodies and organizing a central digital information storage vault.