The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring
The article examines the issues of risk-oriented supervision in the activities of the Federal Tax Service, which is an integral part of the state financial monitoring of Russia. Modern practice shows that the increased pressure of tax services on taxpayers causes the growth of the «shadow sector»...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Omsk State Technical University, Federal State Autonomous Educational Institution of Higher Education
2022-05-01
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| Series: | Омский научный вестник: Серия "Общество. История. Современность" |
| Subjects: | |
| Online Access: | https://www.omgtu.ru/general_information/media_omgtu/journal_of_omsk_research_journal/files/arhiv/2022/%D0%A2.%207,%20%E2%84%96%202%20(%D0%9E%D0%98%D0%A1)/116-123%20%D0%91%D1%80%D0%B8%D1%87%D0%BA%D0%B0%20%D0%95.%20%D0%98.,%20%D0%9A%D0%BE%D0%BB%D0%B5%D1%81%D0%BD%D0%B8%D0%BA%20%D0%98.%20%D0%90.,%20%D0%96%D0%B0%D1%80%D0%BA%D0%BE%D0%B2%D0%B0%20%D0%AE.%20%D0%A1..pdf |
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| Summary: | The article examines the issues of risk-oriented supervision in the activities of the
Federal Tax Service, which is an integral part of the state financial monitoring
of Russia. Modern practice shows that the increased pressure of tax services
on taxpayers causes the growth of the «shadow sector» in the economy, at the
expense of small and medium-sized enterprises experiencing uncertainty before the
supervisory authorities. The strategy of increasing the number of office and field
audits has little effect in motivating tax payments. Taxes are an integral institutional
element of a market economy, which is both an economic and a legal category.
The economic content of taxes consists in the redistribution of the gross national
product and reflects the relationship to mobilize part of the income that is formed
in the private sector at the disposal of the state.
As a result, tax evasion, which is one of the predicate crimes, by organizations
causes the growth of the shadow economy and contributes to the processes of
money laundering. In this regard, the tasks of justifying the need to modernize the
risk management system when implementing tax control in Russia and analyzing
the introduction of a modern risk-based approach to tax supervision in order to
stabilize the country’s financial system are very relevant. The purpose of the article
is to formulate conclusions on the effectiveness of the application of the risk-based
approach in the supervisory activities of the Federal Tax Service. |
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| ISSN: | 2542-0488 2541-7983 |