Tax administration covers the entire field of activity of tax authorities in a modern market. The success of the fiscal policy of a particular country depends on the correct and logical formulation of the taxation system.
Tax administration
Tax administration is the state system for managing tax relations. Tax administration is based on the management of tax authorities, accounts and information data. The state of tax administration as a result of the activities of individual tax inspectorates is the main indicator of the competitiveness of a country's national tax policy.
The dynamics of the development of tax administration in Russia over the past few years on the issue of taxation is associated with the reduction of many administrative barriers, the simplification of certain procedures, as well as the effective implementation of electronic projects and special software. The position of taxation is formed by indicators related to: the total number of tax payments per year; the amount of income taxes paid by the company; the amount of taxes and mandatory payments paid by the enterprise related to employees; the general interest tax rate and the time spent on preparing documentation, filing reports and paying.
Trends in the development of tax administration
The rapid introduction of the contactless method of interaction is one of the most important directions in the development of tax administration. The main reason for the introduction of this method was the imposition of obligations on the taxpayer - to submit a tax report in electronic form. A secondary reason is the active use of electronic services by taxpayers.
In October 2012, an Internet project for taxpayers “Taxpayer's Personal Account for Individuals” was launched. The convenience of this service allows a registered taxpayer to view existing tax liabilities, ask a question to the tax authority, and pay property taxes. Payment of taxes online is made through credit institutions that have a cooperation agreement with the Federal Tax Service of Russia.
In February 2013, a similar previous program for enterprises was launched - “Personal Account of a Legal Entity Taxpayer”, available only to registered taxpayers in Moscow and the Moscow Region. But already in November of the same year, this program was expanded to 22 regions of Russia.
The continuation of the work on the introduction of the electronic service was the development and introduction of the roadmap "Improving tax administration", which is under the control of the Federal Tax Service. The purpose of the "Road Map" is aimed at improving the system of tax administration in the field of taxation. Its implementation allows to reduce the time of interaction between the taxpayer and the tax authority, simplifying the rules of tax accounting.
