IMPROVEMENT OF TAX ADMINISTRATION AS AN IMPORTANT ASPECT OF IDENTIFICATION AND SUPPRESSION OF METHODS OF TAXES-AND-DUTIES EVASION

Sokolova Elena Yur'evna, Student, Penza State University (40 Krasnaya street, Penza, Russia), anyfrieva27@mail.ru
Anufrieva Elena Mikhaylovna, Candidate of economic sciences, associate professor, sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), anyfrieva27@mail.ru

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Background. Relevance of the research in improvement of tax administration is caused by the inefficiency of many measures applied in the field of tax control, leading to nonpayment of legislatively established taxes and fees by taxpayers. The research objective is to supplement the practical directions of development of tax administration improvement due to the need for the tax burden increase and suppression of measures directed on taxes-and-duties evasion.
Materials and methods. Realization of the research objective was achieved by means of the analysis of data of the FTS of the Russian Federation in the field of taxation: the sums of taxes and fees transferred into the budget the Russian Federation, number of carried-out cameral and field tax audits and efficiency thereof and also by means of the analysis of the Russian practice of application of ways of tax administration improvement. The methodological potential included the methods of comparative and legal analysis which allow to define efficiency of various actions of tax control that in turn will allow to predict alternative ways of tax administration development.
Results. The authors investigated the data in the field of taxes and fees collection during 9 months of 2014. On the basis of these data the researchers described the measures which in the future will allow to increase efficiency of tax control and consequently, to increase the cash flow formed on the basis of tax payments.
Conclusions. The research results will allow to achieve the concrete organizational and methodical developments and practical recommendations which are important for the solution of the problem of creation of a productive and effective system of tax administration in the Russian Federation. The theoretical provisions and practical recommendations, developed as a result of the research, can be used in development of legislative and normative acts, and also directly in control activity of tax authorities.

tax, tax administration, tax control, improvement.

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