The State Tax Service of the Russian Federation is a unified system of management and control over compliance with tax legislation.
Tax control is the activity of the authorized bodies to control the compliance of taxpayers, tax agents and tax payers with the legislation on taxes and fees in the manner prescribed by the Tax Code of the Russian Federation.
The time of tax control is divided into preliminary, current and subsequent. But the same measures can be both preliminary, current and subsequent with respect to various actions related to the execution of tax obligations, so it is worth paying attention to this.
The first and important step for the implementation of tax control taxpayers are subject to registration with the tax authority, it can be considered the primary basis for tax control.
The final stage of the procedure of registration of a taxpayer is the assignment of an identification number to him/her. It should be unified throughout Russia and should be indicated both by the tax authority in the notifications sent to the taxpayer and by the taxpayer in the declarations submitted to the tax authority.
Each type of tax control, each form of tax control has its own methods. The choice of these or those methods depends on the specific tasks assigned to the subject of control, its functions and powers.
The methods of state tax control can be classified as follows:
- impact on subjects of tax relations, which, in turn, are divided into methods of persuasion and coercion or direct and indirect methods;
- performance of separate control actions;
- organization of control work.
Depending on the subject of tax control, apart from the state control, the following types can be distinguished:
1. Independent control is carried out by specialized firms, internal control is carried out by the services of the organization, institution.
2. Specificity of municipal tax control is due to the fact that local self-government bodies are an independent decentralized form of management.
Public tax control is carried out by individual citizens, labor collectives, political parties, public organizations.
The main criterion for the effectiveness of tax control is its compliance with the principles of legality, objectivity, independence, transparency and consistency.
Tax control is a necessary condition for the functioning of the tax system. In the absence or low efficiency of tax control, taxpayers may pay taxes late and in full.
Tax control is carried out by means of tax audits. The Tax Code provides for two types of tax audits: desk and field audits.
Chamber tax audit, which is a form of current control, is carried out at the location of the tax authority. In accordance with the Tax Code, an audit may cover no more than three calendar years of the taxpayer's activity preceding the year of the audit.
The regulations of a tax audit give the tax authority the right to independently determine the amounts of taxes to be paid by way of settlement on the basis of the information on the taxpayer available to them in case of impeding access to the territory or lack of accounting of income and expenses.
Widespread use of indirect methods of calculating tax amounts in an environment characterized by mass evasion can and should become a powerful factor in strengthening tax discipline.
At the same time, it will also serve as an effective means of increasing tax revenues to the budget. The analysis of foreign experience shows that the use of indirect methods of calculation of tax liabilities by tax authorities in cases when the taxpayer's accounting does not provide a reliable reflection of the data is a common international practice.
Tax control authorities:
Tax authorities - Federal Tax Service of Russia and its territorial bodies.
Customs authorities - the Federal Customs Service of Russia and its territorial bodies.
Financial bodies - the Ministry of Finance of the Russian Federation and its territorial bodies.
Internal affairs bodies - Ministry of Internal Affairs of the Russian Federation and its territorial bodies.
The foundations of the current taxation system of the Russian Federation were laid in 1992. At that time, a package of laws of the Russian Federation on certain types of taxes and levies was adopted, the basic principles of which have been preserved.