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33УДК: 330.101.8
TAX COMPLIANCE, LAW, OBLIGATION OR MORAL STANDARD ON THE PART OF THE STATE FOR BUSINESS DEVELOPMENT
Chernysheva M.A.
Financial university under the Government of the Russian Federation E-mail: [email protected] Scientific advisor Moiseeva T.V., senior teacher Financial university under the Government of the Russian Federation E-mail: [email protected]
Abstract. The effectiveness of any company depends on the current institution of taxation and tax control. The main function of the state tax compliance is to ensure the maximum collection of taxes and other obligatory payments to the budgets of the appropriate level, as well as measures to rehabilitate possible illegal ways of tax functions from the taxpayer. The tax compliance system is designed to identify possible tax risks in order to prevent situations with which they are associated, to reduce tax risks. The relevance of this topic is confirmed by the acute problem of tax evasion, which affects the balance of interests of the state and entrepreneurship.
To write this work, we used the method of studying and analyzing articles on topics of tax policy, tax compliance, as well as the comparison method and the method of structural analysis. In this paper, we examined the tax compliance system and its impact on the business environment. We found that the function of the state tax compliance is designed to ensure the interests of business. The use of the system of internal compliance by companies and the creation of internal response measures of a preventive nature will reduce tax risks, the number of tax audits, as well as increase business reputation.
Keywords: compliance, taxes, tax compliance, state tax compliance, domestic tax compliance.
НАЛОГОВЫЙ КОМПЛАЕНС, ПРАВО, ОБЯЗАННОСТЬ ИЛИ МОРАЛЬНАЯ НОРМА СО СТОРОНЫ ГОСУДАРСТВА ДЛЯ РАЗВИТИЯ
БИЗНЕСА
Чернышева М.А.
Финансовый университет при Правительстве Российской Федерации Е-mail: [email protected] Научный руководитель: Моисеева Т.В., старший преподаватель Финансовый университет при Правительстве Российской Федерации Е-mail: [email protected]
Аннотация. Эффективность деятельности любой компании зависит от действующего института налогообложения и налогового контроля. Основная функция государственного налогового комплаенса заключается в обеспечении максимального сбора налогов и других обязательных платежей в бюджеты соответствующего уровня, а также в мерах санации возможных противоправных способов реализации налоговых функций со стороны налогоплательщика. Система налогового комплаенса предназначена для выявления возможных налоговых рисков с целью предотвращения ситуаций, с которыми они связаны, снижения налоговых рисков. Актуальность данной темы подтверждается наличием острой проблемы уклонения от налогов, что сказывается на балансе интересов государства и предпринимательства.
Для написания данной работы был использован метод изучения и анализа статей, посвященных темам налоговой политики, налогового комплаенса, а также метод сравнения и метод структурного анализа. В данной работе была рассмотрена система налогового комплаенса, её влияние на предпринимательскую среду. Мы выяснили, что функция государственного налогового комплаенса призвана обеспечить интересы бизнеса. Применение компаниями системы внутреннего комплаенса и создание мер внутреннего реагирования превентивного характера, позволит снизить налоговые риски, количество налоговых проверок, а также повысит деловую репутацию.
Ключевые слова: комплаенс, налоги, налоговый комплаенс, государственный налоговый комплаенс, внутренний налоговый комплаенс.
Ensuring a dynamic innovation-oriented development of domestic entrepreneurship is one of the most urgent tasks in the process of creating a competitive economy. The solution to this problem is
closely connected with the problems of transformation of the entire national economy, including the restructuring of the industrial complex, strengthening the position of domestic producers and
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the development of various areas of entrepreneurship.
The increased degree of instability of economic relations requires the modernization of the system of state regulation of the relationships between economic entities, including the modernization of tax policy as one of the main mechanisms for managing entrepreneurial activity.
The tax policy of the state is a tool to create an effective tax system that will promote the development of the business environment, ensure high tax collection, thereby positively affect the state's social welfare functions and will have a significant impact on the growth of welfare of the population. [8, p.13]
Not only the development of the economy, but also the implementation by the state of functions in the field of national strategic tasks in the field of social security of society depends on the effectiveness of the tax mechanism [7, p.1]. In the context of the economic crisis, the structure and level of taxation ensuring the receipt of the necessary income level in the budget system reduces the adverse risks of entrepreneurial activity, therefore, issues of increasing the efficiency of the state tax system are of priority importance for business development [10, p.17]
Tax incentives for entrepreneurs are not able to provide the necessary level of development of the business environment; therefore, an integrated approach to the formation of an effective tax policy, including the field of tax control, is required.
Tax compliance, as one of the functions of tax administration, implies a system of measures aimed at ensuring compliance with tax legislation [5, p.13]. Traditionally, tax compliance is considered in relation to the organization of internal control by commercial organizations, in order to implement preventive measures to identify tax violations.
The tasks of the tax compliance on the part of the state in relation to business are not only the exercise of control functions aimed at identifying violations of tax laws, but also the implementation of preventive measures to prevent the taxpayer from unlawful activity, and the application of tax, administrative, criminal liability to the taxpayer, as well as the
development of normative and methodological instructions for the taxpayer to conduct business in the legal space [1, p.2].
The main goal of the tax compliance is to minimize tax risks, which is:
- on the part of state regulatory authorities: ensuring compliance by the taxpayer with legislation and by-laws in the field of tax regulation; identification of tax risks associated with the activities of the taxpayer; assessment of compliance of forms and methods of taxation of the payer with the current tax legislation.
- on the part of business structures - to guarantee that the management of organizations complies with the internal risk control system with the requirements of state regulation in the field of taxation.
The organization's internal tax compliance, in
addition to complying with tax legislation, should ensure:
- compliance with the rules of conducting financial and economic operations;
- compliance with internal regulatory and organizational and administrative documents;
- development and implementation of preventive measures aimed at: minimizing the risks of unlawful behavior of officials, which may entail causing damage and adverse consequences in the economic, financial sphere or business reputation; identification and settlement of conflicts of interest on the part of tax legal relations;
- improvement of internal control methods on an ongoing basis, development of compliance risk maps, assessment of these risks;
- organization of continuous monitoring of the tax compliance system and analysis of the possible impact on the activities of the company [11, p. 33].
The state tax compliance, in order to ensure the organization's tax reputation and maintain the status of a bona fide taxpayer, as a moral norm on the part of the state, is to reduce the likelihood of financial loss due to violation of tax legislation.
Commercial activity is, first and foremost, an activity aimed at making a profit, and for this purpose, often, companies violate the law, violating moral standards, ethics, and public rules. Such behavior indicates an insufficient business culture, the desire to obtain "fast" and "easy" money illegally, which in turn leads to a negative result in the form of large fines, a ban on doing business, administrative and criminal prosecution. As a result, this is not only
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a loss of business reputation, but also a decrease in revenue, and even bankruptcy.
Companies, in order to reduce the adverse effects and maintain the business reputation and their image of the company, need to conduct a preliminary assessment of the reliability of counterparties before entering into transactions, in order to exclude fraudulent schemes and one-day firms from the list of partners.
For this, the company needs an internal standard for organizing interaction with counterparties, which will regulate the verification of counterparties for reliability and the assessment of companies according to certain criteria.
Thus, the function of tax compliance in order to prevent reputation risks due to tax violations is a distinctive feature of tax compliance, and the specificity is that it cannot always be detected before it occurs.
To implement this state function, it is necessary to improve the methodology of the tax authorities, with the definition of the structure of criteria for classifying taxpayers as bona fide.
The right of the state to conduct tax compliance with respect to business entities is to prevent possible underestimation of tax bases by organizations engaged in economic activities. In this case, the state tax compliance must ensure control of price manipulation, compliance with the law of transfer pricing, by:
- continuous monitoring of controlled transactions;
- analysis of the price component of taxpayer agreements for compliance with legal standards, etc.
Tax compliance is also designed to ensure compliance with other regulatory requirements, such as the requirements of IFRS and other standards for the taxation process in the organization.
According to the head of the Federal Tax Service of Russia M.V. Mishustin, as part of the main directions of development of tax administration, they emphasize strengthening the analytical component, reducing the number and improving the quality of tax audits; increasing the effectiveness of pre-trial audit; improving the quality and development of new forms of informing and servicing taxpayers. Some of these tasks can be realized through the implementation of
compliance in tax management as part of the development of tax administration in Russia [12, p.2]
When determining internal (formed by organizations) and external (tax authorities) compliance risks and forming a system of restrictions on this basis, the possibility of the occurrence of negative consequences as a result of excessive restrictions on managerial decisions on tax optimization should be taken into account. It is advisable to single out areas where tax compliance risks are least present and areas where organizations should not conduct commercial activities.
The obligation of the state to conduct tax compliance with respect to business is to apply tax and administrative sanctions for tax offenses.
So, the growth in the number of criminal cases against entrepreneurs charged with economic articles, including the initiation of tax cases, with the aim of returning funds to the state budget, remains high.
The general (main) principles of tax compliance should include:
- management responsibility - the leaders of both tax authorities and taxpayers should be responsible for building a compliance system and exercise direct control over these processes;
- ensuring control - the implementation of standard procedures of the compliance system should be monitored through internal audits and internal audits.
At the same time, it is necessary to separate the functions of internal control and the functions of compliance, but at the same time to ensure their effective interaction in identifying compliance risks;
- the availability of resources provides for sufficient qualifications, experience, professionalism of staff to coordinate work and develop this area, as well as the availability of necessary information, technical and other resources for the effective implementation of processes;
- awareness implies the existence of a system of continuous (in time) professional development of personnel, holding various training seminars to raise awareness of tax officials about their responsibilities in terms of compliance with compliance requirements and the formation of an appropriate tax culture for tax process participants.
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Summing up, we can conclude that the need for compliance in the field of tax and other legislation arises from non-compliance by taxpayers with legislation, regulations of regulators, regulatory authorities, and internal documents.
Tax compliance, as a state function, is a set of measures to protect the interests of business and investors in order to increase investment attractiveness and develop entrepreneurial activity, which helps to create favorable conditions for the development of the business environment.
In addition, the state tax compliance is associated with increased state control over the activities of commercial enterprises. High penalties of regulatory authorities encourage companies to direct funds to develop internal control over compliance with the law, which in turn prevents the identification of violations by tax authorities.
In the conditions of an unstable economy and insufficiently competent company management, it is necessary to develop an integrated approach with state support for an effective tax policy of enterprises.
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