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Journal articles on the topic 'Tasks of the tax administration'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

KALOEVA, A. N., A. B. MARZAEVA, and T. T. TOTIEVA. "TAX ADMINISTRATION: A MODERN ASPECT." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 10 (2020): 32–35. http://dx.doi.org/10.36871/ek.up.p.r.2020.10.03.007.

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At present, the issues of tax administration are acquiring special significance. In conditions of a shortage of financial resources, the fulfillment of its purely fiscal function of taxes is reaching a new level. Forms and methods of tax administration are changing in the era of informatization and digitalization. The transition to modern digital systems is designed to minimize government spending, increase the efficiency of the implementation of the tasks set and make the transition to electronic interaction of citizens with the state in the tax process. All this determines the relevance of t

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Filippova, Farida M., Zarema U. Temirova, and Sayd-Umar S. A. Vozkaev. "RESEARCH ON THE MANAGEMENT OF TASKS AND RISKS OF TAX LAW." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/9, no. 147 (2024): 132–38. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.09.016.

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Tax risk management is an important breakthrough in the current reform of the tax collection and administration mechanism in Russia, and it is an important way to reduce tax collection and administration costs, implement professional management of tax sources and improve compliance with tax legislation. The current allocation of requisitioned and managed resources is the result of a management method based on administrative planning, with overlapping conditions and is aimed at adapting to a market economy, but in the new conditions it was not possible to make appropriate changes and improvemen

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Ucieszyńska, Monika. "SUPERVISION OVER THE EXECUTION OF TASKS IN TAX ADMINISTRATION." PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, no. 513 (2018): 415–26. http://dx.doi.org/10.15611/pn.2018.513.39.

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Мorozova, N. G., and Zh M. Korzovatykh. "Innovative tax administration tools in Russia." Vestnik Universiteta, no. 4 (June 2, 2022): 122–29. http://dx.doi.org/10.26425/1816-4277-2022-4-122-129.

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The article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state activities. The purpose of the study is to determine the main directions for improving tax administration in the Russian Federation. The research method was the content analysis of scientific publications on tax administration and control in modern conditions. The paper solves the tasks of the tax authorities’ activities effectiveness evaluati

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Murtezaj, Ilir M. "Tax Debts Pose a Significant Challenge for Tax Institutions." International Journal of Religion 5, no. 6 (2024): 592–600. http://dx.doi.org/10.61707/1tqwkv63.

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In 2020, the Tax Administration of Kosovo implemented a tax debt collection reform with three main objectives. 1) Consolidation of personnel from 10 regional offices into a centralized facility; 2) Equitable allocation of work responsibilities; 3) Enhancement of debt collection efficiency. During the period from 2020 to 2022, the implementation of the reform resulted in a substantial improvement in debt collection efficiency, exceeding 100% compared to the pre-reform years. Currently, tax officers handle debt collection cases with well-defined responsibilities and tasks, and the distribution o

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Maslov, K. V. "Indicators of National Tax Security in Tax Administration Mechanism." Herald of Omsk University. Series: Law, no. 4 (2019): 66–76. http://dx.doi.org/10.24147/1990-5173.2019.16(4).66-76.

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Introduction. Assessment of tax security in a particular state in the current period is an urgent management task. It is impossible to correctly assess the effectiveness of measures taken to ensure the national tax security, including organizational and legal ones, without applying the system of indicators to relations in the field of taxation at different stages of their development. Therefore, the definition of a system of indicators is an important legal and managerial task, closely related to the problems of the objectives of legal regulation and the quality of public administration of tax

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Goncharenko, L. I. "Tax Administration as an Important Factor in Improving Tax Collection." Economics, taxes & law 17, no. 6 (2024): 140–51. https://doi.org/10.26794/1999-849x-2024-17-6-140-151.

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The subject of the study is tax administration in a mobilization economy. The purpose of the work is to identify the potential of tax administration, which al-lows solving fiscal problems while ensuring the stability of the tax burden on business in the context of expanding the information base and improving pro-cessing technologies obtained from various data sources. The object of the study is the areas of tax administration, including the development of electronic ser-vices and the interaction of participants in tax relations. The research method-ology is based on the theory of economic deve

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Faizova, Kristina A. "LEGAL REGULATION OF THE DIGITALIZATION OF TAX CONTROL IN THE SYSTEM OF TAX SECURITY." Vestnik BIST (Bashkir Institute of Social Technologies), no. 1(58) (March 30, 2023): 121–25. http://dx.doi.org/10.47598/2078-9025-2023-1-58-121-125.

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Tax control is an important support tool in the system of ensuring the financial security of the state, in particular, in the field of tax administration. The analysis of modern research and publications on the topic of topical issues of tax control, as a factor in the effectiveness of tax administration in the system of ensuring tax security, is in the constant attention of leading domestic and foreign scientists. Moreover, the modern tasks set for tax control are much larger than fixing the facts of non-compliance with tax laws, and include building such a tax administration model that minim

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Solekhzoda, A. М. "Directions of Modernization of Systems of Tax Administration in the Conditions of Application of Modern Information Technologies." Vestnik NSUEM, no. 2 (July 8, 2019): 155–61. http://dx.doi.org/10.34020/2073-6495-2019-2-155-161.

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The article reveals the most important areas of modernization of tax administration, discusses the role of modern information technologies, allowing to automate the entire process of tax administration. Taxes, as the main source of budget replenishment, are the most important factor in the formation of the financial base necessary to fulfill the tasks of the state. In this regard, the effectiveness of the modernization of the economy is directly related to science-based tax management.

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Bobomuradovich, Nomazov Bakhrom. "On The Tasks Of Modernizing The Tax System Of The Republic Of Uzbekistan." International Journal of Progressive Sciences and Technologies 38, no. 1 (2023): 249. http://dx.doi.org/10.52155/ijpsat.v38.1.5269.

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The article discusses the necessity and importance of improving the conceptual foundations of the modernization of the tax system, the features and problems of the present from the point of view of the modern tax administration of the state. In order to strengthen the financial foundations for ensuring the sustainability of economic growth, the priority of the effective implementation of state fiscal tasks, in particular tax revenues of the state budget, it is necessary to create conceptual foundations for improving the conceptual foundations of the state budget. modernization of the tax syste

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DRYSCH, Remigiusz. "THE CUSTOMS AND TAX SERVICE AND THE BORDER GUARD IN REPUBLIC OF POLAND AFTER THE TAX ADMINISTRATION REFORM OF 1 MARCH 2017." National Security Studies 31, no. 1 (2024): 123–30. http://dx.doi.org/10.37055/sbn/186052.

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The scientific problem discussed in the article is to determine the essence of the creation of the Customs and Tax Service as a result of the reform of the tax administration in Poland in 2017 and to assess the correctness and legitimacy of its functioning in comparison with the functioning of the Border Guard. The paper uses the formal-dogmatic method based on the analysis of legal acts, which is the main method used in legal sciences. The method of critical analysis of the literature was also used. The Customs and Tax Service was established by the Act of 1 March 2017 on the National Revenue

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Kirova, E. A., M. V. Karp, L. S. Samodelko, and A. V. Zakharova. "Innovative Development of tax Administration in Russia." Finance: Theory and Practice 28, no. 1 (2024): 85–97. http://dx.doi.org/10.26794/2587-5671-2024-28-1-85-97.

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The use of modern innovative technologies raises tax administration to a qualitatively new level of development, which determines the relevance of the study. At the same time, the digital transformation of the tax system should be based on classical principles of taxation, meet the interests of tax authorities and taxpayers, and prevent tax risks. The purpose of the study is to identify trends of tax administration in Russia and to develop a forecast of its innovative development from the standpoint of classical principles of taxation. To achieve this goal, it was necessary to solve the follow

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Dremov, D. S. "Subjects of public administration in the sphere of taxation." Uzhhorod National University Herald. Series: Law 3, no. 86 (2025): 299–305. https://doi.org/10.24144/2307-3322.2024.86.3.45.

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The article presents a study of subjects of public administration in the field of taxation. The author’s aim is to analyse and clarify the legal status of these entities, their tasks and functions. The author identifies problematic issues in the field of taxation related to administration, including the distribution of powers between different subjects of public administration, their interaction with taxpayers, and gaps in legal regulation. The author emphasises the relevance of the tax system under martial law. It is noted that the effectiveness of the tax system largely depends on the effici

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Dworzecki, Jacek. "Institutions authorised to combat tax crime in the Republic of Slovakia (Part 1)." Central European Journal of Security Studies 2, no. 2 (2024): 87–98. https://doi.org/10.15804/cejss.2024208.

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The article presents the organisation and tasks of the most important Slovak institutions of state administration and uniformed services, which by law deal with the identification and combating of tax crime in the country. The tasks of the Police Force and the entities that make up the tax administration of the Slovak Republic are discussed, including a presentation of the organisational charts of the central and executive units whose employees and officers carry out investigative work on a daily basis in the detection of the most serious tax crimes, very often involving organised criminal gro

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Ponomareva, K., K. Maslov, and S. Mironova. "Risk-Based Approach as a Basic Element of the Tax Security of the States in the BRICS Countries." BRICS Law Journal 11, no. 4 (2024): 57–80. https://doi.org/10.21684/2412-2343-2024-11-4-57-80.

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This study is devoted to a comparative analysis of different models of the risk-based approach used in tax administration in the BRICS countries. The risk-based approach is widely recognized as the fundamental basis for defining and legally consolidating the tasks of tax administration bodies in modern conditions. According to this approach, the objectives of the tax administration are to identify, prevent and minimize threats to tax security in the course of the implementation of the full range of administrative functions in the tax sphere, as well as to work towards overcoming the consequenc

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Vinnytska, Oksana. "THEORETICAL FOUNDATIONS OF TAX ADMINISTRATION: FUNDAMENTALS OF FISCAL MANAGEMENT." Economies' Horizons, no. 1(27) (March 31, 2024): 142–49. http://dx.doi.org/10.31499/2616-5236.1(27).2024.299231.

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In the complex world of fiscal management, tax administration is a cornerstone that serves as the basis for financial security of the population and implementation of public policies. As governments face the eternal problem of resource allocation, understanding the theoretical foundations underlying tax administration is of paramount importance. The article analyzes the existing scientific research on the essence and definition of the elements of the tax administration mechanism and highlights numerous controversial issues in this regard. It is argued that administration should be consid

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17

TKACHYK, Fedir, Inna HUTSUL, and Anastasiia ZINKEVYCH. "ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER." WORLD OF FINANCE, no. 3(56) (2018): 69–79. http://dx.doi.org/10.35774/sf2018.03.069.

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Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for adminis

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Semenova, Galina N. "MODERN TRENDS IN TAX ADMINISTRATION OF SMALL BUSINESSES IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 11 (2021): 214–21. http://dx.doi.org/10.36871/ek.up.p.r.2021.11.03.034.

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The article examines the role and importance of small business for the development of the national economy. The state provides support and creates conditions for the expansion of the small business sector, not excluding the regulation of the business sector. One of the instruments for regulating activities in the field of small business is the tax system, the effective functioning of which provides for the implementation of tax administration. The issues of further reforming the tax control of small businesses do not lose their relevance, since the solved tasks are replaced by new ones - digit

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Salma Aqilah, Christian Wiradendi Wolor, and Eka Dewi Utari. "Analisis Efisiensi Administrasi Core Tax Administration System (CTAS)." MASMAN Master Manajemen 3, no. 2 (2025): 205–14. https://doi.org/10.59603/masman.v3i2.829.

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This study aims to understand how users perceive the administrative efficiency generated by the use of the Core Tax Administration System (CTAS) at PT X through a qualitative approach. Data was collected through in-depth interviews, direct observations, document studies, and literature reviews. The participants in this study consisted of four employees who actively use the CTAS system in their daily administrative tasks. The findings indicate that CTAS has not yet provided optimal administrative efficiency. This is due to various technical constraints, such as frequent errors, system downtime,

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Jaluanto Sunu Punjul Tyoso, Amsar Amsar, and Elly Yulianti. "Manajerial Keuangan dalam Pengelolaan Pajak berlandaskan Sistem Informasi Akuntansi pada Perusahaan Swasta di Semarang." Journal of Business, Finance, and Economics (JBFE) 5, no. 2 (2024): 97–114. http://dx.doi.org/10.32585/jbfe.v5i2.5710.

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This study analyzes financial management in a private company in Semarang through information management systems in payroll administration. The data were divided into five categories: general, finance, accounting, sales administration, and accounting. The analysis method used was information system analysis with five steps, including monitoring, business processes, task delegation, independent verification, and capture procedures. The business process involves several entities in the application of VAT, Income Tax Article 21, and Income Tax Article 23. The delegation of tasks is considered ine

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Алихаджиева, Д. Ш., and И. А. Элимханов. "Improving the activities of government bodies in the field of taxation." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 305–9. http://dx.doi.org/10.34925/eip.2021.133.8.056.

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Современное государственное регулирование характеризуется использованием макроэкономических регуляторов, к числу которых относятся бюджетно-налоговые инструменты. В статье исследуются современные научные теории налогообложения, проблемы правового регулирования бюджетно-налоговой политики современной России. В статье исследуется действующая система налогового администрирования. Были решены задачи аналитические (оценка эффективности деятельности налоговых органов) и исследовательские (определены проблемы и оптимальные пути их устранения). Основной целью является определение основных направлений

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Konovalov, V. N. "TAX CONTROL: FOREIGN AND RUSSIAN EXPERIENCE IN COUNTERING TAX EVASION." Vestnik of Samara State University of Economics 2, no. 196 (2021): 9–16. http://dx.doi.org/10.46554/1993-0453-2021-2-196-9-16.

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In order for tax administration to be fully effective, the Federal Tax Service of Russia should pay attention to improving the methods and forms of tax control, which is currently one of the primary tasks. The subject of this study is the problem of tax evasion. The article studies the experience of Russia and other countries in the fighting against intentional tax evasion. Information is given about the currently observed scales of the shadow economy abroad. In addition, the factors that affect the volumes of this indicator are identified. Among them: the level of economic and social developm

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Balaev, E. O. "Assessment of the level of digital maturity of the national tax administration system." Вестник Северо-Кавказского федерального университета, no. 2 (107) (2025): 56–65. https://doi.org/10.37493/2307-907x.2025.2.5.

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Introduction. There is a need to improve the efficiency of tax administration in the dynamically developing digital world. Digital maturity models are an important tool for assessing the state of national tax administration systems and developing appropriate development strategies. The introduction of digital technologies in the tax sphere can significantly improve the interaction between government agencies and taxpayers, improve the quality of tax services and ensure more effective control over tax payments. Goal. To assess the level of digital maturity of the tax administration system of th

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Et al., Ankit Rathi. "A Study on Application of Artificial Intelligence and Machine Learning in Indian Taxation System." Psychology and Education Journal 58, no. 2 (2021): 1226–33. http://dx.doi.org/10.17762/pae.v58i2.2265.

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In a developing economy like India taxation is a main source of public finance. Indian taxation system always suffered from problems such as tax evasion, inefficient administration etc. Administration of taxation always needs such a system which will be less in error and prompt in decision making. Indian taxation system is suffering from lack of manpower to perform tedious tasks such as data entry, scrutiny of return, tax audit etc. To manage the changing tax landscape alongside use of analytics recently Indian government announced the use of Artificial Intelligence/Machine Learning in t

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Гюльмагомедова, Г. А., and Э. Э. Гаджиева. "The development trend of taxation informatization in Russia." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 143–45. http://dx.doi.org/10.34925/eip.2020.117.4.029.

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В данной статье обоснована важность и необходимость использования инновационных технологий для развития деятельности налоговых органов в области контроля и налогового администрирования. Определены важнейшие задачи информатизации налоговых органов, а так же цели создания и совершенствования информационных систем налоговых органов. Автор ставит вопрос о необходимости модернизации налоговых органов, что в современных условиях предполагает одновременную их информатизацию. Рассмотрены преимущества, которые дает использование информационных технологий в налоговых системах. В статье рассматриваются п

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Shulyarenko, Svіtlana. "THREATS TO THE TAX SECURITY OF TAXPAYERS IN THE MODERN ECONOMIC CONDITIONS." Collection of scientific research papers State University of Infrastructure and Technologies Section “Economics and Management”, no. 53 (May 26, 2023): 143–49. http://dx.doi.org/10.32703/2664-2964-2023-53-143-149.

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Taxes are the main source of filling the state budget. Considerable attention is paid to the fiscal security of the state in the conditions of martial law. Ensuring the country's tax security is impossible without compliance with tax security by the taxpayers themselves. Scientists consider tax security at different levels: tax security of taxpayers, the region, the state, international tax security. Tax security consists of such elements as threats, risks, level, indicators of tax security. The article substantiates the concept of tax security of taxpayers and tax security management as a set

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Tchiotashvili, David, Khaliana Chitadze, and Nino Orjonikidze. "GEORGIAN TAX POLICY AND INTERNATIONAL EXPERIENCE." Grail of Science, no. 35 (January 24, 2024): 34–39. http://dx.doi.org/10.36074/grail-of-science.19.01.2024.002.

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The tax system and the country's tax policy are one of the strong guarantees of Georgia's economic and financial security. Taxes and the country's tax policy are an organic part of the state's economic policy and economic relations and ensure the country's economic and financial success. Sound tax policy and sharing of international experience of leading countries determine the country's economic and financial balance and stability. The main goal of the work is to study and analyze the formation of a perfect tax system and tax policy, taking into account the best international experience

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Gulkova, E. L., M. V. Karp, and M. V. Tipalina. "Transformation of tax instruments to stimulate investment processes." Vestnik Universiteta, no. 6 (July 28, 2022): 123–32. http://dx.doi.org/10.26425/1816-4277-2022-6-123-132.

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The article examines the practice of applying various tax instruments to stimulate largescale investment processes. The purpose of the study is to analyse tax instruments to stimulate these investment processes from the point of view of their impact on the final outcome. The authors decided tasks: to consider the taxes benefits and preferences as tools for stimulating large-scale investment processes; to identify opportunities for creating the most favorable tax climate for these investment projects; to assess the possibility of expanding such a tax administration tool as tax monitoring, subje

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Lee, Chang Kyu. "A Study of the utilization and problems of artificial intelligence(AI) technology in tax operations." KOREAN SOCIETY OF TAX LAW 8, no. 4 (2023): 143–69. http://dx.doi.org/10.37733/tkjt.2023.8.4.143.

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Information and communication technology (ICT) is being utilized in various places, mainly in the Internet of Things (hereinafter referred to as IoT), depending on the degree of its development. Among these new technologies, artificial intelligence (AI) technology is progressing rapidly, and mobile-based translation apps and Internet recommendation functions are already in use in our surroundings. In line with this, tax authorities are moving tax procedures online through the enactment of laws and implementation of systems related to the construction of tax administration using ICT. It i

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Setiadi, Tri Budi, and Ahmad Badawi Saluy. "The Influence Of Changes In The Coretax Taxation System On Stress Levels And Workload In The Tax Department." Jurnal Fokus Manajemen 5, no. 2 (2025): 145–50. https://doi.org/10.37676/jfm.v5i2.8050.

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This research aims to understand the perception of changes in the tax system based on Coretax on the stress levels and workload of employees working in the tax department. Coretax is a new taxation system implemented to improve the efficiency of tax administration in Indonesia. However, the transition to this new system can affect the psychological condition of workers, especially in the tax department who must adapt to these changes. The method used is a descriptive qualitative approach. Where this method is derived directly from primary data resulting from complaints from tax workers recorde

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Čunderlík, Ľubomír, and Andrea Szakács. "Exchange and provision of information in the field of tax administration and prevention of tax evasion." Institutiones Administrationis 3, no. 1 (2023): 6–26. http://dx.doi.org/10.54201/iajas.v3i1.28.

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The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration. Subsequently, other tasks have been added to this objective, including prevention of tax evasion, tax avoidance and related tax crime detection and investigation. The provision and exchange of information between the tax administration authorities and other legal entities, especially the national supervisory authority or national central bank, is subject to a st

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Замбржицкая, Е. С., та Д. М. Закирова. "Цифровизация как основа новых вариантов взаимодействия налоговых органов и налогоплательщиков". Innovative economy: information, analytics, forecasts, № 4 (11 червня 2025): 10–17. https://doi.org/10.47576/2949-1894.2025.4.4.001.

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Эффективное налоговое администрирование является одной из важнейших задач, решаемых на уровне государства. С целью повышения качества налогового администрирования авторами статьи выполнено исследование вопросов цифровизации налогового администрирования, выявлены основные элементы, сформулированы преимущества модели цифрового взаимодействия налоговых органов и налогоплательщиков, а также определены риски. На примере взаимодействия представителей малого бизнеса с налоговыми органами в части предоставления отчетности о суммах выплат и иных вознаграждений в пользу сотрудников представлен поэтапный

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Vylkova, Elena, Natalya Viktorova, and Natalya Pokrovskaya. "Technological transformation of tax administration procedures as a factor of economic growth." Journal of New Economy 21, no. 1 (2020): 53–71. http://dx.doi.org/10.29141/2658-5081-202021-1-3.

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Russia’s economic growth is impossible without the extensive use of cloud and mobile technologies in the registration and accounting of taxpayers. The purpose of the study is to iden tify positive and negative aspects of introducing information and communication technologies into the registration and accounting tax procedures in various countries to develop recommen dations for the improvement of these procedures in the Russian Federation. General and spe cial theories of taxation constitute the methodological basis of the research. The method of the study is comparative analysis of two groups

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SYDOROVYCH, Olena. "STRATEGIC PRIORITIES OF THE TAX AUTHORITIES ACTIVITIES IN THE CONDITIONS OF MODERN CHALLENGES AND THREATS." WORLD OF FINANCE, no. 1(78) (2024): 59–73. http://dx.doi.org/10.35774/sf2024.01.059.

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Introduction. The task of formation an effective anti-crisis strategy for public finance management, is an integral part of Ukraine’s international obligations in the field of fiscal policy, customs and tax administration. It is impossible without the implementation of a system of measures to improve the efficiency of procedures for mobilizing state revenues by tax and customs authorities. This tasks is very important for simultaneous ensuring parity relations between the state, tax bodies and taxpayers on the basis of transparency, openness and effectiveness of management procedures. The purp

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Bohodirovna, Abdusattarova Dildora. "TAX MANAGEMENT POLICIES OF INTERNATIONAL COMPANIES OF THE UZBEKISTAN." International Journal Of Management And Economics Fundamental 03, no. 04 (2023): 19–23. http://dx.doi.org/10.37547/ijmef/volume03issue04-03.

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Ensuring the necessary level of collection of taxes and other mandatory payments in the Republic of Uzbekistan, organizing the activities of large taxpayers, implementing tax administration of taxpayers and mutual cooperation on fulfilling tax obligations special attention is being paid to the fundamental improvement of service and technical service. In the Address of the President of the Republic of Uzbekistan Sh.M. Mirziyoyev to the Oliy Majlis on December 28, 2018, "One should be interested in paying taxes on time, not evading them." The new version of the Tax Code should encourage honest a

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Yuryeva, Irina. "TAX SECURITY AS A COMPONENT OF THE CRISIS DIAGNOSTIC MECHANISM." Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), no. 5 (September 17, 2024): 28–32. https://doi.org/10.20998/2519-4461.2024.5.28.

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At the present stage, the analysis of the impact of taxation on the activities of enterprises and the state is becoming increasingly important in the tax area. The emergence of a fundamentally new model of relations between market participants within the framework of tax relations has led to the emergence of new tasks in the field of taxation that require taking into account the tax component when developing management decisions, the issue of tax security as a state of protection of the economic interests of taxpayers, the state and society as a whole guarantees compliance with tax legislation

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Zakharova, Elena, and Svetlana Sodnomova. "Need for a Risk-Focused Approach in Tax Control." Bulletin of Baikal State University 28, no. 4 (2018): 650–60. http://dx.doi.org/10.17150/2500-2759.2018.28(4).650-660.

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The article analyzes the effectiveness of the tax audits over a number of years conducted by the FTS throughout the Russian Federation, as well as the regional audits conducted by the Irkutsk region Department of Russian Federal Tax Agency. Cameral tax audits are noted to be less efficient in comparison with field tax audits. The need for the increased capacity of cameral tax audits based on the risk-focused approach is proved. This approach in tax administration will allow to implement the tasks of the Government's tax policy, namely to increase efficiency of tax audits and to reduce the numb

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Krylov, D. V. "CONCEPT AND SYSTEM OF METHODS OF PUBLIC-SERVICE ACTIVITY ON THE IMPLEMENTATION OF STATE TAX POLICY." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 76–79. http://dx.doi.org/10.15421/391998.

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The purpose of the article is to highlight the concepts and definitions of methods of public service activity in the implementation of state tax policy. Through the study of numerous theoretical sources, the definition of “methods of public service activities for the implementation of state tax policy” is defined. The peculiarities of the system of types of methods of public service activities for the implementation of the state tax policy are revealed, as well as the selection of the latter based on their own scientific concept. It is emphasized that the modern science today has no unanimity

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Dzokaeva, Zalina M., Batraz E. Bagaev, and Margarita A. Bolatova. "IMPROVING THE MECHANISM OF TAX CONTROL IN THE CONTEXT OF ENSURING THE ECONOMIC SECURITY OF THE RUSSIAN FEDERATION AND ITS REGIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/2, no. 132 (2022): 184–89. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.02.022.

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The purpose of the study is to analyze the current control mechanism in the system of ensuring the economic security of Russia, the constituent entities of the Russian Federation and evaluate the effectiveness of its functioning, as well as to develop a set of measures to improve and optimize it. Tasks: study of the tax component in the context of ensuring the economic security of the state; study and analysis of methodological approaches to building a tax control mechanism; development of recommendations and a set of measures aimed at improving and optimizing the mechanism of tax control in t

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Weimer, Evgenia V. "On the Forms, Methods and Measures of Tax Control." Juridical Science and Practice 16, no. 1 (2020): 49–54. http://dx.doi.org/10.25205/2542-0410-2020-16-1-49-54.

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In the article, the author explores the legislative concepts of «form», «methods», «measures» of tax control. It is indicated that in the text of the Tax Code of the Russian Federation there is a mixture of these concepts. An own terminological gradation is proposed, according to which, forms of tax control are implemented by separate methods of tax control, and the latter are carried out in certain ways and in a set of measures. The author, analyzing tax legislation, concludes that there are significant legislative gaps, there is no consolidation of certain methods of tax control and methods

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Komarnytska, I. "Administrative law in the prevention of offenses in the tax field." Analytical and Comparative Jurisprudence, no. 5 (December 30, 2022): 263–67. http://dx.doi.org/10.24144/2788-6018.2022.05.48.

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Offenses in the tax field, which is one of the most important torts of a financial nature, to counter which the state directs effective countermeasures. The main place in the system of financial support for the functioning of the state is given to tax legal relations, which mediate the movement of funds for the implementation of state tasks in order to satisfy general public interests. Today, most spheres of public life are financed at the expense of state resources, received mainly from taxpayers in the form of taxes and fees. Understanding the content of the wording "tax sphere"

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NIKOLENKO, Larysa. "Automation of preparation and tax administration reporting processes across countries: conceptual approaches." Fìnansi Ukraïni 2022, no. 7 (2022): 115–28. http://dx.doi.org/10.33763/finukr2022.07.115.

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Introduction. Preparation of Country-by-Country Reporting (CbCR) in accordance with the requirements of BEPS13, which is submitted by the parent company of an international group of companies to the jurisdiction by location, should be automatic and based on accounting and financial data. Companies need to prepare a consistent three-level reporting package that discloses information about the global distribution of income, economic activity of companies at the global level. In this regard, there is a need for IT tools to support the implementation of the initiative to comply with contractual ob

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Mykolenko, O. I. "PUBLIC-AUTHORITY SERVICES AS AN ADMINISTRATIVE-LEGAL MEANS OF ENSURING THE REALIZATION OF HUMAN RIGHTS IN RELATIONS BETWEEN TAXPAYERS AND SUBJECTS OF PUBLIC ADMINISTRATION." Constitutional State, no. 51 (October 15, 2023): 70–76. http://dx.doi.org/10.18524/2411-2054.2023.51.287987.

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In the article, public-authority services were characterized as an administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration. It was found that the study of public-power services as administrative-legal means of ensuring the realization of human rights in relations between taxpayers and subjects of public administration emphasizes the need for significant changes in administrative-legal regulation, which in modern conditions is aimed at achieving the following tasks: 1) regulation of management activities in tax

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Valova, Anna Aleksandrovna. "Taxation and Tax Administration of Transactions with Crypto Assets in the Positions of the Fiscal Authorities of Russia." Налоги и налогообложение, no. 6 (June 2022): 40–49. http://dx.doi.org/10.7256/2454-065x.2022.6.39448.

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The subject of the article is to identify the approaches of the fiscal authorities of Russia to taxation and administration of transactions with crypto assets in relation to various types of taxes. The author set the tasks: to investigate the explanations of the fiscal authorities of Russia regarding the need to impose personal income tax on income received by individuals when performing transactions with crypto assets; to update the position regarding the need to impose corporate income tax on profits received as a result of transactions with crypto assets; to understand the procedure for tax

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Алиев, Б. Х., and Д. М. Джалилова. "Role of VAT in the formation of tax income of the federal budget of the Russian Federation." Экономика и предпринимательство, no. 4(117) (June 1, 2020): 92–94. http://dx.doi.org/10.34925/eip.2020.117.4.017.

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В статье рассматривается роль налога на добавленную стоимость в формировании налоговых доходов бюджетов бюджетной системы РФ, а именно федерального бюджета. Рассмотрено понятие, структура, порядок исчисления и основные задачи НДС в России, а также его отличия от НДС в мировой экономической практике. Проведен анализ поступления налоговых доходов в федеральный бюджет России, в том числе НДС. Предложены возможные пути оптимизации и улучшения налогового администрирования НДС в России. The article considers the role of value added tax in the formation of tax revenues of the budgets of the budget sy

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Grau Ruiz, María Amparo. "Policy Note: Smooth Implementation Of Carbon Taxation: An Overview Of The Main Proposals In The UN Handbook." Intertax 50, Issue 3 (2022): 247–56. http://dx.doi.org/10.54648/taxi2022024.

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The design and the administration of carbon taxes must be carefully considered when introducing (or reinforcing) them into fiscal systems. How should the administrative tasks be allocated? Who should be involved? How should regional context situations be approached? How can the stakeholders’ voice be heard for addressing the good administration challenge? How can clear guidance be provided and facilitation improved? All of these questions should be answered. Additionally, specific attention must be paid to the interaction with other economic instruments, the possible uses of the obtained reven

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Gulkova, E. L., M. V. Karp, and M. V. Tipalina. "Prospects for the application of unified tax payment in the digital economy." Vestnik Universiteta, no. 5 (July 1, 2022): 144–51. http://dx.doi.org/10.26425/1816-4277-2022-5-144-151.

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The unified tax payment is to simplify the payment of taxes, reduce the time for filling out payment documents and reduce the number of mistakes in them. The purpose of the paper is to analyze the use of the unified tax payment from the perspective of its impact on tax administration and taxpayers’ activities.In this article, the authors set the following tasks: to determine the procedure for paying the unified tax payment; to assess the possibility of expanding the practice of its application and identify possible problems.The data on the voluntary remittances of the unified tax payment by ph

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Zharov, A. N. "UNIFIED AGRICULTURAL TAX: LEGISLATION AND PRACTICE." THEORETICAL & APPLIED PROBLEMS OF AGRO-INDUSTRY 1, no. 63 (2025): 48–52. https://doi.org/10.32935/2221-7312-2025-63-1-48-52.

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Today, agriculture is one of the most important branches of our country's national economy. In the context of sanctions and the need to ensure the country's food security, agricultural enterprises are trying to reduce their tax burden. The state also strives to stimulate the development of agricultural production and support small and medium-sized businesses in rural areas. These tasks can be solved using a special tax regime – the unified agricultural tax. The article discusses issues related to the application of this tax regime by agricultural producers. The analysis of income subject to ta

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Ponomaryova, Vlada, and Oksana Artyukh. "Problem aspects of VAT refunds at the current stage." Socio-Economic Problems and the State 27, no. 2 (2022): 153–60. http://dx.doi.org/10.33108/sepd2022.nom2.153.

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In order to determine the problematic aspects of VAT refund at the current stage, it is proved in the article that VAT is a budget-forming tax in the system of Ukraine’s state finance, which significantly affects the financial and economic activity of economic entities. Therefore, an important aspect of the research within the scope of this publication is the determination of the essence of the VAT refund; outlining its features in the domestic taxation system; identification of problematic aspects of the VAT refund, including the one during the martial law period in the country; search for wa

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Ben Ismail, Mohamed Maher, and Nasser AlSadhan. "Simultaneous Classification and Regression for Zakat Under-Reporting Detection." Applied Sciences 13, no. 9 (2023): 5244. http://dx.doi.org/10.3390/app13095244.

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Tax revenue represents an essential budget source for most countries around the world. Accordingly, the modernization of relevant technological infrastructure has become a key factor of tax administration strategy for improving tax collection efficiency. In particular, the fiscal consolidation of the Kingdom of Saudi Arabia has been supported by considerable development in tax policy and administration, aimed at raising more taxes from non-oil activities. In fact, non-Saudi investors are liable for income tax in Saudi Arabia. On the other hand, Saudi citizen investors (and citizens of the GCC

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