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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| Format: | Article |
| Language: | English |
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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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| author | E. I. Brichka I. A. Kolesnik Yu. S. Zharkova |
| author_facet | E. I. Brichka I. A. Kolesnik Yu. S. Zharkova |
| author_sort | E. I. Brichka |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-83f7ef1f2f2f49c294ccf6f7b3688dc7 |
| institution | Kabale University |
| issn | 2542-0488 2541-7983 |
| language | English |
| publishDate | 2022-05-01 |
| publisher | Omsk State Technical University, Federal State Autonomous Educational Institution of Higher Education |
| record_format | Article |
| series | Омский научный вестник: Серия "Общество. История. Современность" |
| spelling | doaj-art-83f7ef1f2f2f49c294ccf6f7b3688dc72025-02-02T16:28:17ZengOmsk State Technical University, Federal State Autonomous Educational Institution of Higher EducationОмский научный вестник: Серия "Общество. История. Современность"2542-04882541-79832022-05-017211612310.25206/2542-0488-2022-7-2-116-123The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoringE. I. Brichka0https://orcid.org/0000-0002-6765-1006I. A. Kolesnik1https://orcid.org/0000-0003-3279-977XYu. S. Zharkova2https://orcid.org/0000-0001-6504-7721Rostov State University of EconomicRostov State University of EconomicsRostov State University of EconomicsThe 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.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..pdfrisk-oriented supervisionfederal tax servicefinancial monitoringtax revenuestaxpayer risktax audits |
| spellingShingle | E. I. Brichka I. A. Kolesnik Yu. S. Zharkova The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring Омский научный вестник: Серия "Общество. История. Современность" risk-oriented supervision federal tax service financial monitoring tax revenues taxpayer risk tax audits |
| title | The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring |
| title_full | The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring |
| title_fullStr | The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring |
| title_full_unstemmed | The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring |
| title_short | The analysis of efficiency of risk-based approach in supervision activities of Federal Tax Service in the system of state financial monitoring |
| title_sort | analysis of efficiency of risk based approach in supervision activities of federal tax service in the system of state financial monitoring |
| topic | risk-oriented supervision federal tax service financial monitoring tax revenues taxpayer risk tax audits |
| url | 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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