DOI: 10.7256/2454-0595.2024.2.40827

EDN: HLNPDU

Abstract: The subject of the study is the existing tax control measures, statistical data of specialized organizations of the results of tax control measures. The object of the study is the effectiveness of the application of tax control measures. The purpose of the study is to improve the institute of tax control. The author considers the change in the procedure for initiating criminal proceedings on tax crimes and the consequences of such changes. In the course of the study, a retrospective of the procedure for initiating criminal cases in relation to the effectiveness of control tax measures is considered. The author suggests paying attention to the possibility of introducing videoconferencing, notification systems through the system of public services, securing the possibility of conducting control measures without the participation of witnesses. No less important is the ratio of tax liability and the realities of life, since the current situation indicates the apparent insignificance of penalties for tax offenses in the implementation of tax control measures. The novelty of the study is to study the impact of changes in the criminal procedure legislation of the Russian Federation on achieving the goals of protecting entrepreneurs. Attention is paid to the cyclical nature of the changes made by the legislator to the procedure for initiating criminal proceedings on tax crimes, which indicates the absence of a systematic approach to improving the criminal procedure and tax legislation of the Russian Federation. The debatable nature of the issue regarding the humanization of Russian criminal policy in relation to tax crimes is touched upon in the works of such scientific figures as Batyukova V.E., Nazarenko B.A., Rykun V.G., is discussed within the framework of the rule-making process, which sufficiently determines the prospects of scientific research. In particular, the authors point to the insufficient validity of more humane measures, which it is not possible to agree with. Statistics prepared by the audit and consulting organization FinExpertiza reflect the need to improve the legislative framework. The conclusions of the study are the need to improve control measures and introduce new ones that meet the realities of life. Proper regulation of tax legal relations seems to be a significant direction of state policy in the context of sanctions pressure.

Keywords: criminal procedure legislation, humanization, tax search, measures of procedural coercion, procedural economy, tax control, tax crimes, control measures, interrogation of a witness, initiation of a criminal case

Abstract: The article is devoted to the legal and organizational issues of implementation of tax control. The author of the article describes the place of tax control in the system of financial control and studies types of tax control as well as forms of its implementation.

Keywords: control, tax, inspection, finances, form, responsibility, term, levy, in-house audit, mechanism, element.

Abstract: This article is devoted to the tax systems of Russia, European countries and the USA and contains their comparative analysis. It is shown that the flat tax scale that is used in Russia has certain disadvantages compared to the progressive tax scale used in the USA and European countries since the latter keeps the prices and inflation own as well as contributes to the innovative development of enterprise activity. Moreover, American system of taxation that covers part of profit but not certain economic performance simplifies the process of accounting and, consequently, supervision by the tax authorities.

Keywords: tax rate, flat and progressive tax scale, taxable income, taxation of legal entities, taxation of physical entities, innovative development, profit tax, value-added tax, property tax, single social tax.

Abstract: The article considers legal and organizational problems of realization of jurisdictional activity by federal authorities of executive power in the sphere of taxes. It is noted in the article that realization of tax jurisdiction would b impossible without certain interaction of authorities.

Keywords: tax, jurisdiction, status, tax administration, tax authority, administration authority, competence, interaction, tax authorities, inspection, tax system

Abstract: The article is devoted to the legal and organizational issues of interaction between internal affairs agencies and tax authorities in the sphere of prevention and suppression of tax offences. The author of the article also describes the forms and methods of interactions between tax authorities and internal affairs agencies in the sphere of prevention and suppression of tax offences.

Keywords: tax, tax offence, tax administration, tax control, interaction, purposes of interaction, competence, forms of interaction

Abstract: The article deals with the issues of gaps in laws about taxes and levies. The author defies such a gap as an absence of certain law or legal act in the tax legal system regulating social relations in the sphere of tax regulation. The author describes the subjective and objective factors of such issues and suggests a unique classification of those. At the end of the article it is concluded that collisions and legal acts with relative contents must not be considered as gaps.

Keywords: gap, tax, taxation, analogy, certainty, norm, completeness, supplementation.

DOI: 10.7256/2454-0595.2015.12.16995

Abstract: The Federal Law of 4.11.2014 introduced a new chapter into the Tax Code of the Russian Federation – V.2 “Tax Control in the Form of Tax Monitoring”. The author of this article analyzes the recently introduced category of “tax monitoring”. The work is aimed at defining the notion of tax monitoring and at answering the question “In what form should tax monitoring relations between a taxation authority and a taxpayer be realized?”. The author analyzes the history of the Law at issue adoption, the Tax Code norms and provisions of tax legislation, scientific literature, other norms of the existing tax legislation; the author also considers the experience of foreign legislation. The author offers her own definition of tax monitoring. The author concludes that an agreement on enhanced information cooperation is the best form of tax monitoring and substantiates this conclusion. 

DOI: 10.7256/2454-0595.2015.12.67159

Abstract: The Federal Law of 4.11.2014 introduced a new chapter into the Tax Code of the Russian Federation – V.2 “Tax Control in the Form of Tax Monitoring”. The author of this article analyzes the recently introduced category of “tax monitoring”. The work is aimed at defining the notion of tax monitoring and at answering the question “In what form should tax monitoring relations between a taxation authority and a taxpayer be realized?”. The author analyzes the history of the Law at issue adoption, the Tax Code norms and provisions of tax legislation, scientific literature, other norms of the existing tax legislation; the author also considers the experience of foreign legislation. The author offers her own definition of tax monitoring. The author concludes that an agreement on enhanced information cooperation is the best form of tax monitoring and substantiates this conclusion. 

Keywords: information, tax monitoring, tax, form of tax control, real-time tax audit, tax law, contract, agreement, information cooperation, tax control