UDC: 338.23: 336.22 (470)
Zotikov Nikolay Z.
The Role of Tax Authorities in Tax Policy Implementation
Tax policy is a set of measures in the field of tax regulation of the economy aimed at establishing the optimal level of the tax burden depending on the tasks facing the state in a certain period. Tax policy is implemented through the tax mechanism, which is a set of organizational, legal standards and methods of managing the tax system. The form of implementing and regulating the tax mechanism is the tax legislation, which determines the set of tax instruments. The state's participation in regulating the economy when implementing tax policy is carried out using such tax instruments as the tax rate, tax benefit, tax base, tax sanctions, etc. One of taxes' functions is fiscal. Tax authorities are directly involved in implementing the tax policy adopted by the state, while performing this function of taxes. The article uses data from consolidated tax passports of the Russian Federation compiled in 2016–2018 to analyze tax proceedings administered by the Federal Tax Service of Russia, and provides indicators of the control work carried out by tax authorities for the specified period.
- Vasilik M.S., Kislinskikh Yu.V. Sravnitel’nyi analiz nalogovoi sistemy Rossii i razvitykh zarubezhnykh stran [Comparative analysis of the tax system of Russia and developed foreign countries]. Sotsial’noe i ekonomicheskoe razvitie ATR: opyt, problemy, perspektivy, 2015, no. 1, pp. 4–17.
- Zotikov N.Z. Dosudebnyi poryadok uregulirovaniya nalogovykh sporov: praktika primeneniya [Pre-trial procedure for settlement of tax disputes: application practice]. Vestnik professional’nykh bukhgalterov, 2019, no. 4, pp. 32–42.
- Zotikov N.Z. Malyi biznes: ego rol’ i mesto v ekonomike strany [Small business: its role and place in the country’s economy]. Finansovaya ekonomika, 2019, no. 9, pp. 344–349.
- Zotikov N.Z., Savderova A.F. «Zarplatnye» nalogi: progressiya i regressiya [“Salary” taxes: progression and regression]. Vestnik professional’nykh bukhgalterov, 2017, no. 2, pp. 39–47.
- Osnovnye napravleniya byudzhetnoi, nalogovoi i tamozhenno-tarifnoi politiki na 2020 god i na planovyi period 2021 i 2022 godov (utv. Minfinom Rossii) [The main directions of the budget, tax and customs tariff policy for 2020 and for the planning period of 2021 and 2022]. Available at: http://www.consultant.ru/document/cons_doc_LAW_334706/#dst0.
- Rudenko L.G., Kasatkina I.S. Fiskal’naya politika gosudarstva v sisteme podderzhki malogo predprinimatel’stva [Fiscal policy of the state in the system of small business support]. In: Sorokin D.E., Shmanev S.V., Yurzinova I.L., ed. Strategicheskie zadachi makroekonomicheskogo regulirovaniya i prostranstvennogo razvitiya: sb. nauch. tr. II Mezhdunar. nauch.-prakt. konf. nauchnykh i nauchno-pedagogicheskikh rabotnikov obshchego i professional’nogo obrazovaniya [Proc. of 2nd Sci. Conf. «Strategic objectives of macroeconomic regulation and spatial development»]. Orel, 2018, pp. 135–142.
- Zotikov Nikolay Z.
- Candidate of Economics Sciences, Associate Professor, Finance, Credit and Statistics Department, Chuvash State University, Russia, Cheboksary (firstname.lastname@example.org; )
Zotikov Nikolay Z. The Role of Tax Authorities in Tax Policy Implementation [Electronic resource] // Oeconomia et Jus. – 2020. – №1. P. 22-33. – URL: http://oecomia-et-jus.ru/en/single/2020/1/4/.