Статья 'Доступность налоговой информации для физических лиц в РФ' - журнал 'Финансы и управление' - NotaBene.ru
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Finance and Management
Reference:

On availability of information on taxes to individuals in Russia

Chesnokova Luiza Aleksandrovna

assistant, chair of finance and credit, Nizhny Novgorod Lobachevsky State University

37, Bolshaya Pokrovskaya Street, Nizhny Novgorod, Russia, 603000

chesnokova-1985@list.ru
Другие публикации этого автора
 

 
Yashina Nadezhda Igorevna

Doctor of Economics

professor, Nizhny Novgorod Lobachevsky State University, chair of finance and credit

23, Gagarin Avenue, 603950, Nizhny Novgorod, Russia

sitnicof@mail.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2409-7802.2015.2.14741

Review date:

16-03-2015


Publish date:

12-04-2015


Abstract: The subject analyzed in the article is relations between tax authorities and tax payers (individuals not involved in commercial entrepreneurship) in Russia. The activity of tax institutions is aimed at developing modern IT technologies for informing tax payers. The aim of the article is to estimate the significance and reasonableness of such informational technologies in the conditions of today’s Russia. The possibility of using tax rebates in income taxation should stimulate tax liabilities in the sphere of additional unearned incomes of individuals.
According to the experience of developed countries, such a practice usually increases the budget revenues.
The methodology used by the author is based on analyzing tax statistics according to data from official websites of Russia’s Federal Tax Service and the Federal Service of State Statistics of Russia.
The novelty of the author’s approach is in revealing objective data considering the appliance of contemporary IT technologies in informing and servicing individuals in the sphere of taxation.
The author tries to justify the necessity of perfecting the service of informing the population on issues of taxes, taking into account the mentality, competence in this sphere and equipment capability of individuals.


Keywords: information problems, trends, individuals, statistics, tax authorities, exemption, IT technologies, income tax, call centers, region
This article written in Russian. You can find full text of article in Russian here .

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