Release:2018, Vol. 4. №4
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; firstname.lastname@example.org
Contemporary economic entities employ tax-avoidance schemes (including short-term businesses and proxies) in order to maximize their economic benefits in the current financial and economic environment. As a result, the current tax legal relations system produces the risks of harm to public and private interests.
This article studies the problem of rationalizing and adapting the risk allocation system to the contemporary financial and economic circumstances. The risks should be distributed between different stages of companies’ life cycle. The search this problem’s solutions gains more relevance because of the need for public management system’s progressive reformation in one of the most important spheres of the public management system — a tax legal relations subsystem.
This research relies on legalistic and statistical methods, as well as analytical and modelling approaches.
The results show how to improve the implementation of the risk-oriented model used by the tax services in controlling and overseeing activities. In addition, the authors provide an algorithm for implementing BlockChain technology for tax administrating purposes. A platform based on the BlockChain technology would provide the tax services and other designated authorities with technologies for a more effective preliminary, current, and further control.