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Zotikov Nikolay Z.

The Role of Tax Authorities in Tax Policy Implementation

Keywords: tax policy, tax burden, fiscal mechanism, tax instruments (tax base, tax rate, tax benefit), tax administration, fiscal function, tax audits

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.

References

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About authors

Zotikov Nikolay Z.
Candidate of Economics Sciences, Associate Professor, Finance, Credit and Statistics Department, Chuvash State University, Russia, Cheboksary (zotikovcontrol@yandex.ru; )

Article link

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/.