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УДК 33
Tengiz Magradze,
Doctor of Philosophy in energy and electrical engineering, Georgian technical University, Tbilisi, Georgia
DOI: 10.24411/2520-6990-2020-11439 TAX ADMINISTRATION IN THE RUSSIAN FEDERATION: CURRENT PROBLEMS AND
DEVELOPMENT PROSPECTS
Тенгиз Маградзе,
доктор философии по энергетике и электроинженерии, Грузинский технический университет, Тбилиси, Грузия
НАЛОГОВОЕ АДМИНИСТРИРОВАНИЕ В РОССИЙСКОЙ ФЕДЕРАЦИИ: АКТУАЛЬНЫЕ ПРОБЛЕМЫ И ПЕРСПЕКТИВЫ РАЗВИТИЯ
Abstract:
The problem of tax administration reaches a new level with changes in the provisions of tax legislation. The trends indicated in the article allow us to note the high role of information technologies in improving the efficiency of tax administration. In the course of theoretical research, it was found that there is still no complete understanding of tax administration as a system and process. The author draws attention to important theoretical and practical problems of tax administration, the unsolved majority of which increases tax risks. The presence ofproblems in tax administration is confirmed by statistical data, which in a comparative aspect show the insufficiency of measures of the state tax policy of the Russia. The foreign constructive experience of conducting tax policy in relation to the national sector of the economy deserves attention. The directions of improving the theory and practice of tax administration are determined.
Аннотация:
Проблема налогового администрирования выходит на новый уровень с изменением положений налогового законодательства. Обозначенные в статье тенденции позволяют отметить высокую роль информационных технологий в повышении эффективности налогового администрирования. В ходе теоретического исследования установлено, что до сих пор не сложилось полного представления о налоговом администрировании как системе и процессе. Автор обращает внимание на важные теоретические и практические проблемы налогового администрирования, нерешенность большинства которых повышает налоговые риски. Наличие проблем в налоговом администрировании подтверждают статистические данные, которые в сравнительном аспекте показывают недостаточность мер государственной налоговой политики Российской Федерации. Заслуживает внимания зарубежный конструктивный опыт проведения налоговой политики в отношении реального сектора экономики. Определяются направления совершенствования теории и практики налогового администрирования.
Keywords: taxes, administration, tax risk, digital economy, shadow economy
Ключевые слова: налоги, администрирование, налоговый риск, цифровая экономика, теневая экономика.
1. INTRODUCTION. In the course of digitization of the economy, a number of problems are being updated, that have a serious impact on the state system of tax administration are becoming more acute. The introduction of new technologies determines the appearance of tax risks that reduce the quality and efficiency of tax administration. The solution of a number of issues on this issue is seen as possible by making adjustments to the tax legislation, providing for civilized mechanisms of tax regulation and taking into account the peculiarities of each individual type of tax.
The very practice of tax administration in the Russian Federation began its formation in the 80-90s of the twentieth century, while this form of tax relations has long existed in global practice. Analysis of current regulations shows that the Russian tax administration practice, which is far from perfect, is developing contrary to the global practice, which is characterized by greater stability. This problem is one of the national goals and
strategic objectives of the country's development set until 2024 [10]. The «Plan of activity of the Federal tax service of Russia» approved in accordance with the «may» Decrees of the President of the Russian Federation until 2020, among other priorities, is aimed at improving tax administration in the country. At the official level, the low quality of tax control and supervision as the main tools of tax policy is recognized. In short, the planned tasks clearly reflect the existing problems of tax administration in the country. The FTS activity Plan for 2020 provides for large-scale changes in tax administration for a number of taxes. An indicator of the impact of these changes in the country will be the investment climate.
Every year, point-by-point and large-scale amendments to tax legislation are made. In April 2020, a new version of the Tax Code of the Russian Federation is expected to enter into force, the implementation of which will be provided by information technologies,
and an important place in the structure of tax administration will be assigned to the MFC.
2. RESEARCH. As part of this publication, the purpose of article is to analyze current problems in the field of tax administration.
2.1 Method of Research. Analysis and generalization of modern aspects of the development of tax administration required reference to the domestic literature on the stated problem. A retrospective analysis of the problem of tax administration development will be incomplete if we ignore the experience of certain foreign countries in the field of tax administration [7].
Some sources give an idea of the features and trends of tax administration in the Russia, which allows us to make a theoretical analysis (Petukhov and Grigoriev, 2019: 303-316) [4].
The analysis of modern scientific articles was also carried out (Fedorovskaya, 2011: 176-178) [12], Internet publication [8] and monographs (Mishustin, 2007: 230-245) [6] (Silvestrova and Gurova, 2018: 55-60) [3] (Popova, Maslova, Korostelkina, Dedkova, 2018: 5560) [9], where scientists and expert practitioners draw attention to the current period of development of scientific and practical approaches to tax administration at the national and regional level, and attempt to describe the prospects and new opportunities of the Institute of tax administration.
A separate analysis was made of the provisions of the current legal acts in the Russian Federation [1, 5, 10], that define the concept of organizational, operational, tactical and strategic aspects of tax administration in the Russian Federation at the present stage and the concept of development of this economic institution in the country.
Information resources of the library were used in the process of writing the article cyberleninka.ru information and legal system "Consultant", explanatory materials of the Federal tax service of the country, as well as materials of audit companies.
Generalization and systematization of the identified problems of tax administration allowed us to determine the current features and trends in the development of this economic institution in the Russian Federation.
Keyword. The term "tax administration" has undergone a certain evolution, which is confirmed by the rich semantic field of this term, represented by such concepts as "interaction of participants in tax relations", "tax environment", "tools of tax administration", "tax potential", "tax law", "tax mechanism", "tax production", "management of tax relations", etc. It is noteworthy that the appearance of each of these elements of the concept of "tax administration" is determined by changes in the forms, methods and technologies implemented in Russian and foreign tax administration, which allows us to consider tax administration as a system and process.
2.2 Main presentation of the material. The analysis of the opinions of scientists and experts allows us to identify the range of current problems of tax administration in the Russia at the present stage.
E.Y. Kartashov draws attention to an important problem of theory and practice. He emphasizes that the
Tax Code of the Russian Federation (as amended on 27.12.2019) does not define the term "tax administration". It is necessary to recognize that not everything is so bad: article 82 of this legal act contains the definition of the term "tax control" - the basic element of tax administration (Kartashov, 2012: 36-42).
Reference to the scientific literature allows us to note the wide variety of interpretations of the term "tax administration". However, in her publication, M.A. Fedorovskaya emphasizes that there is no consensus on this term (Fedorovskaya, 2011: 176-178). The researcher believes that overcoming this theoretical problem is seen as successful if, in the process of formulating the term, we turn to the methodological aspects of the construction and the content characteristics of its elements. M.A. Fedorovskaya comes to an important theoretical conclusion, noting that the development of market relations gives tax administration a new practical meaning, thanks to which the existing tax system in the country acquires indicative properties that determine the motivation of taxpayers, their moods and behavioral trends. We should agree with the researcher that tax administration is the core of the taxation mechanism.
Theoretical and historical aspects of tax administration in the Russian Federation are presented in the collective monograph "theory and history of taxation" by L.V. Popov, I.A. Drozhzhina, I.A. Maslova, and M.M. Korostelkin. The authors are convinced that in theory the problem of the essence of tax administration is not fully disclosed, so they propose to solve this problem in specific ways (Popov, Drozhzhina, Maslova and Korostelkin, 2011: 176-178).
Having published the monograph "Information and technological bases of property tax administration" (2007), the M.V. Mishustin, since 2020, connects the practical improvement of tax administration with the development and implementation of information technologies, which allows a new look at the process and system approaches to the organization of tax administration (Mishustin, 2007: 230-245). It should be recognized that there are enough formal grounds for implementing this idea (the national project "Digital economy" program 2019-2024). In theory, the "new system of tax administration" is well-founded, but the effectiveness of the proposed measures will be evaluated in the very near future after the results of testing. The researcher gives his own interpretation of the term "tax administration" in a broad and narrow sense. It should be recognized that there is a probability of occurrence and risks from such innovations (in this case, it is seen as possible to digitalize the shadow economy, as a response to the measures of the government of country). However, we should agree With M. V. Mishustin that at the present stage, any tax administration technology cannot be implemented today without IT technologies. For example, Big Data technology can significantly increase the potential of tax administration.
A special role for tax administration is given in the collective monograph by T.Y. Silvestrov, S.Y. Gurova, L.A. Bolshova, and Ya.G. Shipeev «Tax administration as a mechanism for regulating the tax policy of the
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state», where the authors attribute tax control of tax relations to the main element of the tax administration system (Silvestrova and Gurova, 2018: 55-60). The authors associate the ways of improving tax administration with tax consulting, the system of which is not developed in the country in principle. However, the authors managed to test this tool at the level of subject of Federation in the conditions of the Chuvash Republic,
which depends on state subsidies, and prove its ultimate effectiveness.
2.3 Data Analysis. The analysis of the share of income received in the Federal budget of the country from tax collections allows us to note the lack of efficiency of tax administration in the country in comparison with developed countries (See Tables 1 and 2).
Table 1.
Budget revenues of the expanded government of the Russia in 2012-2018 (% of GDP) [Source: Rosstat
Year 2012 2013 2014 2015 2016 2017 2018
% Gross Domestic Product Tax revenues and payments 31,86 30,80 31,29 28,97 28,51 30,27 32,72
The dynamics of statistical indicators of budget revenues from tax revenues does not allow us to understand the existing problems of tax administration in the Russia.
Table 2.
Actual and forecast value of Federal budget revenues of the Russia and the United States for the period
2014-2019: comparative aspect (Ustinova, T.S., 2019: 154-158).
Budget revenues, 2014 2015 2016 2017 2018 2019
billion dollars (fact) (fact) (fact) (fact) (fact) (forecast)
Russian Federation 375,57 222,75 201,2 258,8 311,3 307,2
USA 3021 3250 3336 3363 3413 3422
However, in the comparative aspect, it can be seen that in comparison with developed countries, tax revenues to the Federal budget of the Russian Federation are de facto 11 times less, which indicates a low efficiency of tax administration in the Russian Federation.
The experience of applying incentive measures in the people's Republic of China is noteworthy. Despite a budget deficit of 3% of the country's GDP, the Government has resorted to tax relief measures for the real economy. Despite the reduction in budget revenues from tax revenues, the effect of these measures is projected in the form of emerging markets. It should be assumed that this experience is appropriate to apply in economically underdeveloped territories of Siberia and the Far East, and the formal basis for this reason is the Arctic territory development program.
CONCLUSIONS AND
RECOMMENDATIONS. Thus, the analysis of the opinions of a number of scientists allowed us to systematize the actual problems of the theory and practice of tax administration. Among the theoretical problems, researchers (E.Y. Kartashov, M.A. Fedorovskaya, L.V. Popova, M.V. Mishustin, T.Y. Silvestrova) determine the conceptual uncertainty and the essence of tax administration. Other studies (T.S. Ustinova) emphasize the inefficiency of tax administration in the Russian Federation in the comparative aspect.
The analysis of the practical experience of countries with emerging markets (PRC) is gradually entering the orbit of the Government's attention, and we believe it is essential for the development of the territories of the non-European part of the country. Referring to the legal acts that make up the tax legislation in its entirety allows us to note its inefficiency and the need for further improvement. Analysis of the basic provisions
of the strategy of the Federal tax service allows us to note the vector of development of tax monitoring technologies through the introduction of IT systems, the effectiveness of which will be determined by the ability to overcome tax risks.
References
1. Budget revenues of the expanded government of the Russian Federation in 2012-2018 (2019). Appendix 1. Analysis of internal tax conditions: URL: http://www.consultant.ru/docu-ment/cons_doc_LAW_3 34706/
2. Kardashov, E.Y. (2012). On some areas of improvement of procedural issues of tax administration // Actual issues of economic Sciences, 26: 237-243.
3. Mishustin, M. V. (2014). Improving tax administration tools to ensure stable state budget revenues // Economics. Taxes. Right, 4: 4-8.
4. Petukhova, R.A. (2009). Development of tax legislation and tax system in Russia; international banking Institute, Saint Petersburg: MBI publishing house.
5. Siluanov, A.G. (2019). The plan of activity of the Federal tax service of Russia for 2020 has been approved; Federal tax service: URL: http://www.consult-ant.ru.
6. Silvestrova, T. Ya., Belogorskaya, A.N., and Alexandrova, N.V. (2014). Improving the work of tax authorities with taxpayers // Bulletin of the Russian University of cooperation, 2(16): 39-47.
7. Environmental conditions. Stimulus measures in China (2019). Conditions for implementing the budget, tax and customs tariff policy in 2020-2022: URL: https://www.audar-info.ru/na/editArticle/in-dex/type_id/5/doc_id/27968/re-lease_id/55799/sec_id/294121/#art326104.
8. Surkov, A.A. (2018). Adjusted tax administration rules // Simplified tax system: accounting and taxation, 10: URL: https://www.audar-info.ru
9. Korostelina, I.A. (2017). Theory and practice of tax administration: regional aspect; Oryol state University named after I. S. Turgenev, Oryol.
10. "On national goals and strategic objectives for the development of the Russian Federation for the period up to 2024" No. 204 (2018). Decree of the President of the Russian Federation: URL: http://www.con-sultant.ru
11. Ustinova, T.S. (2019). Comparative characteristics of the Federal budgets of Russia and the United States // international journal of Humanities and natural Sciences, 6-1: 154-158.
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