CC BY
0Таблица 3
Документы, оформляемые экспертом при осуществлении налоговой экспертизы_
№ п/п Содержание этапа налоговой экспертизы Документ, составляемый на указанном этапе проверки
1. Этап обсуждения материалов налоговой проверки и документов, представленных налогоплательщиком дополнительно Протокол рассмотрения возражений (объяснений) налогоплательщика
2. Сбор данных для проведения аудита Перечень необходимых для проведения аудиторской проверки цокументов; направление служебных записок в различные подразделения налогового органа (юридический отдел, аналитический отдел, отдел камеральных или выездных налоговых проверок, отдел регистрации налогоплательщиков и др.)
3. Аналитический этап Информационное письмо о данных мониторинга претензионной деятельности и аналитическая записка
4. Документирование проведенной аудиторской проверки План экспертного заключения (составляется для согласования позиции инспектора с экспертом, осуществляющим налоговую экспертизу по оспариваемым эпизодам акта камеральной или выездной налоговой проверки);
5. Этап оформления Экспертное заключение;
6. Дополнительный этап Протокол рассмотрения материалов налоговой проверки, акта проверки, возражений, материалов дополнительных мероприятий налогового контроля;
7. Этап обжалования Заключение эксперта, осуществляющего налоговую экспертизу по обжалуемому решению налогового органа.
Таким образом, предлагаемая усовершенствованная методика проведения налоговой экспертизы по возражениям крупнейших налогоплательщиков, позволила бы выявить ещё на стадии досудебного разбирательства, ошибочного мнения налоговых органов по необоснованному начислению налоговых платежей крупнейшего налогоплательщика, избежав при этом судебных издержек.
Список литературы
1. Приказ ФНС России «Критерии отнесения организаций - юридических лиц к крупнейшим налогоплательщикам, подлежащим налоговому администрированию на федеральном и региональном уровнях» от 16.05.2007 № ММ-3-06/308@ (ред. от 27.06.2012).
2. Сайт Федеральной налоговой службы. Режим доступа https://www.nalog.ru/rn30/opendata/stat_od/5039459/
TO THE QUESTION OF THE NOTION "TAX OFFENSE"
Klimova V.Yu.
the Far Eastern Federal University, student, section of Tax and taxation
Ponomarev O. V.
the Far Eastern Federal University, senior lecturer, department of Administrative and Constitutional Law ABSTRACT
The article gives definition of tax offense, its difference from tax crime, reveals features of tax offenses and responsibility for their doing.
Keywords: tax offenses, payment of taxes, administrative legislation, tax legislation.
Non-payment of taxes in Russia nowadays is an actual problem, encroaching economic security of the country. The law consciousness of the society in its civic duty to pay taxes, therefore fulfil and support the country budget, remains on a low scale. Still exists tendency to making tries and avoiding to pay taxes of any kinds, i.e. there is a problem of tax offenses as phenomena of breaking the Russian legislation.
Tax offenses are crimes, connected with the deviation from paying taxes1. They are the key problem of
the contemporary stage of development of the Russian economy. The essence of tax offenses is, firstly, that torrents of entering financial means into the income part of the budget are being shut off on federal, regional or local level.
The lack of means in the budget essentially influences the socio-economic sphere. Therefore, total concealing of incomes and deviating tax payments are one of the most serious threats of economic security and stability of the country in general.
1 Sharipova L. E., Valieva F.K. Tax offenses in Russia // Electronic scientific journal, 2015, no. 3 (3), pp. 246-249.
There are two types of tax offenses: criminal actions and administrative offenses. Tax legislation offenses refer to criminal actions, if the responsibility for them is foreseen by the Crime Code of the Russian Federation and essential damage has been done to the budget, and administrative offenses are in the case of their doing is foreseen by the Tax Code of the Russian Federation or by the Code of Administrative Offenses of the Russian Federation.
The so-called tax responsibility for breaking tax legislation, which is foreseen by the Tax Code of the Russian Federation, is an administrative responsibility. This is confirmed by the law position of the RF Constitutional Court and in Resolution "On the matter of examination of constitutionality of the points 2 and 3 of Part I Article 11 of the Federal Law of 24.06.1993 "On federal bodies of tax police".
The resolution nominates sanctions for tax legislation offenses as administrative right and criminal right. Professor V.A. Bobkov in his work connects definitions "tax offenses" and "tax crime" by their common object - non-payment of taxes, the difference is in their size/volume (tax crimes of big size are sums of taxes, making up more than 100 000 roubles for three financial years running, and especially big size is a sum, making up 500 000 roubles three years running, and the government bodies which reveal them (tax offenses are investigated by tax bodies, and crime offenses are investigated by law enforcement authorities)2.
According to the RF Tax Code tax offense is a guilty committed - counter-right action (action or inaction) of the taxpayer, tax agent and other persons for which the RF Tax Code states responsibility3. To responsibility can be prosecuted institutions as well as persons, and, in the case of persons, they can be prosecuted to responsibility from the age of 16.
Candidate of Legal Sciences V.M. Malinovskaya regards tax offenses from the point of their expression: action or inaction. The active behaviour of epy offender, i.e. action is characterized by the fact that the person purposefully tries to evade paying the tax or gives reports with incorrect data, and inactivity is expressed mostly in non-executing duties, established by the legislation on taxes and collections4.
Any tax offense presents socially harmful (anti-social) acting, since this offense encroaches upon established and protected by law on taxes and collections order of calculating and paying taxes and collections, performing duties of paying taxes and collections, tax registering and running reports, presenting information to the tax bodies.
2 Bobkov V. A. Tax offenses and responsibility for their commitment // Science and Society, 2014, no. 3 (18), pp. 38-41.
3 Tax Code of the Russian Federation (Part One) from 31.07.1998 no. 146 the Federal Law (as amended. on 03.07.2016) // the Russian newspaper. no. 148-149. 06.08.1998.
4 Malinovskaya V. M. Tax offenses and tax liability //
Laws of Russia: experience, analysis, and practice,
2015, no. 8, pp. 3-14.
Tax offenses have a counter-law character. Their counter-legality means their forbiddance of violating the law on taxes and collections.
Having called the tax offense an action, for which there is responsibility, stated by the Tax Code of the Russian Federation, legislator pointed at one more essential sign-its penalty. The penalty of tax offense means stated by the RF Tax Code possibility to apply tax sanctions (tax responsibility measures) for doing such actions.
Besides, a tax offense is a guilty action. One, who breaks the legislation on taxes and collections has a tax responsibility in the case, if he made a tax offense purposefully, i.e. intentionally or carelessly.
Professor A.M. Voronov in his work gives characteristics on the existing institution of responsibility for tax offenses. There is legal responsibility for non-performing the duty of paying taxes. At present there are administrative and tax responsibilities for tax offenses, which have common origin, and this fact suggests the idea to include the responsibility for tax offenses in the Code of Administrative Offenses, as specific features, standing apart tax and administrative offenses, are absent5.
Therefore, a uniformal regulation of applying administrative responsibility should be provided for doing tax offenses.
Addressing the issue of the reasons of doing tax offenses and ways of minimizing them, for example we can take an article of D.M. Amiraliyeva. This work brings uncertainty and tax illiteracy of citizens as the reason of doing tax offenses6.
Often tax offense is in not giving the declaration in stated by the law time or submission of declaration with incorrect data. One can avoid this, if there is a system of tax advice, i.e. providing informational services for tax-payers will help to explain misunderstanding about tax duties.
The existing situation in the sphere of observing tax legislation is described in the article of the Deputy Chief Prosecutor of the Russian Federation S.D. Voro-byov. Analysing the state of legality and legislation practice in the number of regions, one may come to a conclusion that the level of different kinds of violating the tax legislation, which negatively influences financial-economic situation, remains considerable. In these
5 Voronov A.M., Gogolev A.M. Questions of accountability for tax violations in the mechanism of tax administration // Moscow University Russian Interior Ministry, 2016, no. 7, pp. 74-77.
6 Amiralieva D. M. Tax advice as a way to combat tax offenses // In: Economy and banking system: the theory and practice of correspondence materials of the international scientific-practical conference. "Dagestan State University"; "North-Caucasian Federal University"; "Financial University under the Government of the Russian Federation", 2016, pp 33-37.
conditions power and control bodies, enforcement authorities take measures, aimed at providing perfect fulfilment of tax and collections legislation7.
Thus, tax offense presents itself a legally constructed model of typical signs of guilty counter-law action, breaking the legislation on taxes and collections and for what measures of responsibility are set be the Tax Code of the RF. It should be noted that the tax legislation in its part of regulating tax offenses still contains contradictions, requiring removal by the way of bringing alteration to the RF Tax Code.
References
1. Tax Code of the Russian Federation (part one) from 31.07.1998 no. 146 the Federal Law (as amended. on 03.07.2016) // the Russian newspaper. no. 148-149. 06.08.1998.
2. Amiralieva D. M. Tax advice as a way to combat tax offenses // In: Economy and banking system: the theory and practice of correspondence materials of the
international scientific-practical conference. "Dagestan State University"; "North-Caucasian Federal University"; "Financial University under the Government of the Russian Federation", 2016, pp 33-37.
3. Bobkov V. A. Tax offenses and responsibility for their commitment // Science and Society, 2014, no. 3 (18), pp. 38-41.
4. Malinovskaya V. M. Tax offenses and tax liability // Laws of Russia: experience, analysis, and practice, 2015, no. 8, pp. 3-14.
5. Sharipova L. E., Valieva F.K. Tax offenses in Russia // Electronic scientific journal, 2015, no. 3 (3), pp. 246-249.
6. Vorobyov S. D. Combating crimes and offenses in taxation // Law, 2013, no. 3, pp. 3-5.
7. Voronov A.M., Gogolev A.M. Questions of accountability for tax violations in the mechanism of tax administration // Moscow University Russian Interior Ministry, 2016, no. 7, pp. 74-77.
STRATEGIC PRIORITIES OF INCREASING GLOBAL COMPETITIVENESS OF UKRAINE
Kudrina O.Y.
D.Sc. (Economics), professor of the Department of Economics and Business,
Makarenko Sumy State Pedagogical University
Liskovetska T.P. PhD in economics, associate professor, Kyiv National University of Culture and Arts
ABSTRACT
The article examines trends in the development of Ukraine's competitiveness in the context of current economic realities. The main problems hindering and delaying the development of competitiveness are revealed, Ukraine's position in the world rankings are studied, recommendations on the intensification of the competitive position of the country are suggested. The innovation policy of the country is analyzed, the basic task of restructuring the national economy on scientific principles is determined.
Keywords: competitiveness and innovation, industry, national economy.
Ensuring the competitiveness of the national economy is one of the priorities of state economic policy. Today the economy of Ukraine is undergoing major transformational changes that lead to the objective necessity of building effective market institutions, the formation of the business environment at the national and regional levels, in which entities would be able to increase its long-term competitive advantage, increase employment and living standards of people. The economic potential of the state, in case of its effective use, is the basis of their high competitive status. Given this, empirical modeling of industrial competitiveness of Ukraine by evaluating their economic potential and development on this basis of strategic priorities for improving the global competitiveness of our country is extremely important.
Increased globalization in the world, actualization of the competitive rivalry, creating competitive advantages, firstly, push forward the country's state policy towards improving and creating conditions to ensure competitiveness, and secondly, make addressing these issues difficult.
Analysis of recent research and publications. The country's competitiveness problems are the focus of researchers for decades. The theoretical basis of the research are works of economical science classics in the market economy and competition, particularly Adam Smith, David Ricardo, Karl Marx, George. S. Mill, A. Marshall, P. Sraffa, J. Robinson, E. Chamberlin, M. Porter, I. Ansoff, A. Thompson.
The purpose of the article - to analyze the main reasons for low competitiveness in the conditions of globalization of most countries, especially in post-Soviet, and the rationale for the system of strategic upgrades.
The main results of the research. Since the end of the twentieth century there have been dramatic changes in the world economy. They are related to globalization and regionalization, antagonism trends forming singlepolar and multi-polar world, increased competition.
The first two trends appear as opposites. Globalization leads to the elimination of frontiers in economic processes, increasing mobility of labor and capital, development of uniform standards and norms.
7 Vorobyov S. D. Combating crimes and offenses in taxation // Law, 2013, no. 3, pp. 3-5.
