TAX CONTROL: FOREIGN AND RUSSIAN EXPERIENCE IN COUNTERING TAX EVASION
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 development of a particular country, the degree of the tax burden of payers, as well as the level of the tax culture formed in society. It is necessary that someone would take measures to combat tax evasion of taxpayers whose activities are characterized by high tax risks. The article studies the measures that the tax authorities of the Russian Federation use to identify cases of evasion and counteraction to such situations. The structure of tax audits is considered from the point of view of the key instruments of tax control in the Russian Federation. In order for all stages of tax administration to be implemented most effectively, it is necessary to organize a full range of actions to improve the level of tax culture of actual and potential payers, regulate the tax burden on the population, and coordinate the activities of all state structures related to tax control. Additional attention should be paid to the introduction of innovative digital technologies in the process of tax administration.
Keywords: shadow economy, tax control, tax administration, tax audits, state regulation, tax crimes, tax offenses, tax culture.
Highlights:
♦ the experience of foreign countries in the field of combating tax evasion is considered;
♦ information on the revealed volumes of the shadow economy in Russia and other countries is provided;
♦ the structure of tax audits in the Russian Federation is studied from the point of view of the main tool of tax control;
♦ the most common measures that the tax authorities of the Russian Federation use to identify cases of non-payment of taxes and counteracting them are considered.
Vadim N. Konovalov, Senior Lecturer of Orenburg State University, Buzuluk Humanitarian and Technological Institute (branch of Orenburg State University).