Several issues of formation of the legal grounds of administering taxes

About the authors:

Viktor E. Sevryugin, Dr. Sci. (Jur.), Professor, Acting Head of the Department of Administrative and Financial Law, Institute of State and Law, University of Tyumen; v.e.sevryugin@utmn.ru

Anatoliy V. Peredernin ,

Abstract:

Established in the early 90s of the last century the system of tax administration, focused primarily on meeting the needs of the budget, was one of the causes of fiscal imbalance in the activities of the authorized bodies of the state that do not meet modern challenges of social and economic development of Russia. In this regard, it is important and urgent to remove conflicts of laws in the tax legislation, that will provide a better legal framework aimed at better organization of the tax control and workflow in the sphere of taxation; establish additional legal guarantees and improve conditions for honest taxpayers in their implemenation of tax duties; reduce conflicts in the system of tax administration and strengthen the tax law. It is a vital idea of the presumption of tax honesty of citizens that has the potential that can and should be involved in the implementation of legal functions of tax and other competent authorities, and it should be conducted at the highest level of efficiency. The authors carried out a comparative analysis of the legal regulation of the tax administration and made a number of suggestions to manage the tax control activities on the basis of systematic tax procedural rules of the Tax Code, which will create a legal framework partnership focus on the tax and other authorized state agencies.

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