Efficiency of taxation bodies’ work : methods of estimating and analysis of relations with tax payers

Abstract

The basic goals of the research is to analyze methods of defining the efficiency of the work performed by taxation bodies of the Russian Federation (the RF) and to estimate the level of impact of informational services provided by taxation services and related to compliance with the taxation discipline by subjects of taxation. As a result of the research, scientific approaches were generalized, the discussion review was carried out, and indicators related to estimating the efficiency of the taxation bodies’ work were analyzed and supplemented. It was revealed that the aggregate of criteria recommended for using by the Federal Taxation Service (the FTS) of Russia to estimate the efficiency of the taxation bodies’ work was not related to the preventive and prophylactic work of taxation bodies that made up the basis of the partnership model of the taxation administering. The scientific novelty of the work is in the basic conclusions and results of the research that supplement the indicators of estimating the efficiency of the taxation bodies’ work, develop theoretical basics and conceptual approaches related to increasing the level of voluntariness of discharging taxation obligations by subjects of taxation of the RF. When making the research, it was argued that the concept of payment voluntariness allowed to estimate the efficiency of the taxation control in terms of the tax payer’s reaction not only to the activities of controlling bodies but also to the taxation policy of the state, as a whole. The impact of providing informational services by taxation bodies related to complying with the taxation discipline by taxation subjects was proved. The model of the dependence of the level of tax payments voluntariness on carrying out the informational and consulting work of taxation bodies was developed. The reasonability of the legislative acknowledgement of taxation consulting as an important element of the taxation administering was offered. It will allow considerably increasing and strengthening its role as a tool of business development.