Tax process and its improvement. Thesis: Tax process and its structure. Modern concept of tax process

Graduate work

Tax planning and ways to improve it

Aliev Shamil D

• Introduction
• I Theoretical foundations of tax planning in an organization
• 1.1 Basic concepts
• 1.2 The concept of tax planning
• 1.3 Elements of tax planning
• 1.4 Stages of tax planning
• 1.5 Limits of tax planning
• 1.6 Basics of tax management in enterprises and organizations
• 1.7 General scheme of tax planning
• II Applied issues of tax management
• 2.1 Interaction between tax and accounting
• 2.2 Development of tax minimization schemes
• 2.3 Monitoring the correctness of calculations and deadlines for paying taxes
• 2.4 Optimization of the taxation system within the framework of current legislation
• 2.5 Problems of distinguishing between tax planning and tax evasion (using the example of Stroitel LLC and StroitelPlus LLC)
• 2.6 Jurisdictions that allow minimizing tax payments
• 2.6.1 Concept of offshore activity
• 2.6.2 Concept of offshore business
• Conclusion
• Glossary
• List of sources used
• Application

Introduction The content of entrepreneurial activity implies the natural desire of economic entities for economic growth. In conditions of an unstable external environment and uncertain business conditions, the effectiveness of an organization largely depends on the state of planning of the organization itself. The higher the level of uncertainty caused by instability in society, the more important planning becomes. At the same time, taxes are one of the main tools for regulating the economic growth of business entities. Tax payments make up a significant share of the organization's financial flows. Tax management in an organization is increasingly becoming part of the business process. Among the methods of tax management, tax planning occupies an important place, in which the taxpayer constantly analyzes the tax consequences of his transactions. Tax planning is an integral part of the planning system in an organization and allows you to predict its tax deductions in the short and long term, quickly and efficiently manage available resources and cash flows, significantly reduce the risk of financial difficulties and avoid tax consequences for late fulfillment of taxpayer obligations.
The relevance of the topic is generated by the increasing role of tax planning in a modern market economy, which is determined by a number of factors. The need for tax planning is dictated, first of all, by two main factors: the severity of the tax burden for a particular business entity and the complexity and variability of tax legislation. Other factors include the increase in the size of the company, the complication of the forms of its activity, the mobility of the external environment, a new style of personnel management. Insufficient theoretical elaboration and the absence of a clear tax planning system in practice, which allows comprehensive modeling of effective business decisions taking into account the tax factor, indicate a lack of involvement all possible reserves for optimizing taxation in order to increase the efficiency of financial and economic activities. That is why in modern conditions it is so important to comprehensively study the theoretical and practical aspects of tax planning, primarily in the financial management system of business entities. The issue of taxation is very relevant for any enterprise, since taxes are the withdrawal by the state of a certain part of the enterprise’s income, then any enterprise will naturally want to minimize this part, and who wants to give their money. In this regard, there is the concept of tax planning, with the help of which you can competently, and most importantly legally, significantly reduce your tax obligations, naturally, not without the help of a specialist in the field of tax planning. In support of this idea, we can cite the words of the American judge Learned Hand: “... There is nothing wrong with carrying out activities while paying a minimum of taxes. This is what everyone does, both poor and rich, and everyone does the right thing, since no one should pay more than what is prescribed by law: the tax is a fixed withdrawal, and not a voluntary donation.” See: Alexandrov I.M. Taxes and taxation: Textbook. - M.: Dashkov and K, 2003. P. 78.
After all, if you just thoughtlessly pay all taxes without making any efforts to reduce them, you can significantly reduce your profit or, even worse, sooner or later, find yourself bankrupt. All of the above confirms the relevance of this topic. The purpose of the work is to explore the theoretical and organizational foundations of tax planning in organization, which is one of the most important elements of the enterprise management system in the current taxation system. To achieve this goal, the following research objectives are set in the work: - define the concept, essence and elements of tax planning; - consider controversial issues regarding the stages of tax planning; - study organizational the fundamentals of tax planning; - identify problems in the field of tax planning and suggest ways of improvement. The object of the study is tax planning in enterprises and organizations. The subject of the study is a detailed examination of the structure of tax planning, its elements, stages and principles. The structure of the thesis. The study consists of an introduction, two chapters 15 sub-chapters, a conclusion, a glossary, a list of sources used and an appendix. Chapter I Theoretical foundations of tax planning in organizations Tax planning is an integral part of management at an enterprise and is determined by the desire and at the same time the right of the taxpayer to reduce tax liabilities based on actions that do not contradict legislative acts and do not violate the rights of other persons, as well as the tax legislation itself, which provides for various tax regimes See .: Bobrova A.V., Golovetsky N.Ya. Organization and planning of the tax process. - M.: Exam, 2005. P. 117.
.Following the logic of the scientific approach to the study of economic categories, it is necessary to briefly and comprehensively explain the distinctive features of the concept of tax planning. It is advisable to combine the concepts of tax planning available in the economic literature into two main groups. A number of authors are based on the approach to determining tax planning from the point of view of minimizing the taxpayer’s tax obligations. The definition of the second group of authors is based on tax optimization. Most authors adhere to the position of tax minimization. However, there is a gradual evolution of views: for example, A.V. Bryzgalin, who initially adhered to the position of tax minimization, later switched to tax optimization. It should be noted that tax minimization and optimization are not the same thing. If tax minimization is the maximum reduction of all taxes, then tax optimization is a process associated with achieving certain proportions of all aspects of the activity of an economic entity as a whole, transactions and projects carried out by it. In addition, the desire to minimize tax liabilities can interfere with the current activities of the enterprise, conflict with the goals of financial management and attract unnecessary attention from regulatory tax authorities. Analysis of existing definitions of tax planning made it possible to identify the main characteristics inherent in tax planning, which must be taken into account in the definition: - tax planning is a type of management activity to optimize one’s own tax burden; - tax planning is carried out within the framework of strategic planning; - tax planning should be carried out on the basis of a systematic approach; - tax planning is of a legitimate nature. It should be noted that not a single author was able to give definition of the concept of tax planning, which would reflect all these features. The most successful definition is E.S. Vilkova and M.V. Romanovsky: “Tax planning is an integral part of managing financial and economic activities within the framework of a unified economic development strategy, which is a process of systematic use of optimal legal tax methods and methods to establish the desired future financial state of an object in conditions of limited resources and the possibility of their alternative use” See .: Vilkova E., Romanovsky M. Tax planning. - St. Petersburg: Peter, 2004. P. 93.
. The definition takes into account most of the characteristics of tax planning. The disadvantage of the definition is that it presents tax planning as a process, however, tax planning is not only a process, but also an activity of the organization. Of the definitions of tax planning available in the economic literature, the definition of tax planning proposed by Candidate of Economic Sciences O.G. seems to us the most correct . Storozhenko. Tax planning is the legal activity of an economic entity within the framework of overall strategic business planning, aimed at identifying the possibility of tax savings and taking into account tax consequences in the activities of the organization, which is based on a systematic approach. See: Storozhenko O.G. Problems of tax planning at the corporate level // Bulletin of Financial Information. - 2004. - No. 9-10. P. 25.
.The essence of tax planning is the recognition of each taxpayer’s right to use all means, techniques and methods permitted by law to minimize and optimize their tax obligations. The essence of tax planning is also manifested in the performance of certain functions. The functions of tax planning are presented (see Appendix 1). Like any economic category, tax planning is based on certain principles. In our opinion, the main principles of tax planning are legality, mandatoryness, efficiency, prospects, the relationship between tax planning and general planning of the organization. Legality implies compliance with the requirements of the current legislation when carrying out tax planning. Paying taxes is an undesirable obligation, but inevitable, they must be paid only in the amount minimum established amounts. This is the essence of the principle of obligation. Efficiency means using the opportunities provided by law and the tools available to a specific organization, providing tax savings greater than the costs associated with their use. Prospectivity is also an important principle of tax planning, which means anticipating the consequences of incorrect application of various methods and tax optimization schemes, which can entail large financial losses. The relationship between tax planning and general planning of an organization suggests that it is necessary to plan taxes in constant connection with the general planning of the organization’s business processes, since as a result of changes in various activity parameters, tax amounts also change subject to accrual and payment. In the economic literature there is no clear opinion on the classification of types of tax planning. This issue was considered by the following authors: Dukanich L.V., Yutkina T.V., Kashin V.A., Pepelyaev S.G., Perov A.V., Roibu A.V., Vylkova E.S. and Romanovsky M.V. Appendix 2 provides a summary table of approaches to the classification of tax planning by various authors. In our opinion, the authors most fully consider the classification of tax planning by the authors E. S. Vilkova, M. V. Romanovsky. See: Vilkova E., Romanovsky M. Tax planning. - St. Petersburg: Peter, 2004. pp. 121-123.
and Roibu A.V. See: Roibu A.V. Tax planning. Tax minimization schemes in the modern Russian legal field: a practical guide. - M.: Eksmo, 2006. P. 49-51.
A.V. Roibu identifies the following classification features of tax planning. Depending on the scale of construction, the following types of tax planning are distinguished: - state - aimed at the implementation by the state of its functions in various areas of state regulation; - at the level of subjects - provides for the development and assessment of management decisions based on the goals of the organization and taking into account the magnitude of possible tax consequences. Organizations strive to maximize their revenue and profit. From this position, the main task of tax planning is to choose a tax payment option that allows you to optimize the tax system. And this means not only a reduction in the tax burden for individual taxes and for the organization as a whole, but also the optimal distribution of tax payments over time. Depending on the periods of tax planning, they distinguish: - short-term tax planning - with current planning, it is possible to use gaps in legislation and take into account tax benefits , innovations, etc.; - long-term or strategic planning - it is possible to take into account the specifics of the object and subject of taxation, the peculiarities of taxation methods, the use of tax havens, tax regimes of individual countries, the use of international agreements, etc. Current tax planning is understood as a set of methods that allow the taxpayer to reduce tax burden for a limited period of time and/or in each specific business situation. It should be noted that the elements of current tax planning are not only proactive, but also imperative. The latter include the organization’s adoption of accounting policies and the choice of tax accounting options. Current tax planning is more operational in nature. In many cases, it is based on the use of gaps in legislation when resolving controversial issues, including with the help of various judicial precedents. Long-term tax planning is the use by the taxpayer of such techniques and methods that reduce his tax liabilities over a long period of time or throughout his entire activity taxpayer.Depending on the object, tax planning is divided into: - corporate; - individual - has not yet received wide application in Russia, but more and more often individual citizens turn to specialists providing services in this area. Depending on the degree of use of tax norms in the activities of organizations Legislation distinguishes the following types of tax planning: 1. Classic tax planning implies compliance of the taxpayer’s actions with the law, tax payments are made in the prescribed manner. The key is to plan to pay your taxes correctly and on time. Classic tax planning provides for the organization of correct accounting and reporting, planning of economic activities within the framework defined by law.2. Optimization tax planning provides methods in which the economic effect in the form of a reduction in tax payments is achieved through the qualified organization of cases for the calculation and payment of taxes, which eliminates or reduces unjustified overpayment of taxes. When implementing optimization tax planning, the taxpayer’s actions comply with the law; he plans and organizes his economic activities in such a way as to pay less taxes. Within the framework of optimization tax planning, all the advantages and all the imperfections of the current legislation are used, including its complexity and inconsistency. At the same time, the taxpayer implements tax schemes that allow the use of such forms of economic actions, the taxation of which is minimal. This method is irregular and more risky in contrast to the first two, since it is impossible to predict the direction of judicial practice on a particular issue.3. Illegal, that is, tax evasion includes the use of methods in which the economic effect in the form of a reduction in the amount of tax payments is achieved through the use of illegal actions in order to reduce tax payments. Tax evasion is a form of reduction of tax and other payments in which the taxpayer intentionally or recklessly reduces the amount of his tax obligations in violation of current legislation. Illegal tax planning is actions that entail liability provided for by law, with the use of criminal liability measures. The full classification proposed by the authors E.S. Vilkova and M.V. Romanovsky, is presented in the form of a table in Appendix 3. Thus, it should be noted that there are different concepts of tax planning, each of which reflects its essence in its own way. Analyzing existing definitions, we can say that tax planning means the optimization of taxation using the benefits provided and techniques for reducing tax liabilities. It should be noted that different authors, when classifying tax planning, appealing to approximately the same concepts, interpret them differently, implying the same meaning. Moreover, an analysis of the economic literature showed that types, forms and methods are generally defined in one way, but in studies on tax planning, which is part of financial management, this same concept is given a different content. 1.1 Basic concepts The need for tax planning is inherent in the tax legislation itself, which provides for certain tax regimes for different situations, allows for various methods for calculating the tax base and offers taxpayers various tax benefits if they act in the directions desired by the authorities. In addition, tax planning is determined by the state’s interest in providing tax benefits in order to stimulate any sphere of production, category of taxpayers, and regulate socio-economic development. Tax planning is a legal way of bypassing taxes using benefits provided by law and techniques for reducing tax obligations (Implementation policies of “acceptable” taxes) 7 See: Grishchenko V.N., Demidova L.G., Petrov A.N. Theoretical foundations of planning and forecasting. Part 1. - St. Petersburg: SPbUEF, 2001. P. 84.
. Its essence is expressed in the recognition of each taxpayer’s right to use all means, techniques and methods permitted by law (including gaps in legislation) to minimize their tax obligations See: Tax Code of the Russian Federation: Parts one and two. - M.: Omega - L, 2007. P. 105.. The task of tax planning is the organization of the taxation system to achieve maximum financial results at minimal costs. Tax planning is most effective at the stage of organizing a business, since it is advisable to initially competently approach the choice of organizational legal form, place of registration of the enterprise, development of the organizational structure of the enterprise. By type, tax planning is divided into corporate (for enterprises) and personal (for individuals). For these entities, the possibility of legal tax evasion may be determined by: - ​​the specifics of the object of taxation (for example, income from state lotteries may not be taxed); - the specifics of the subject of the tax (for example, small businesses have certain benefits in the form of a tax credit); - the peculiarities of the taxation method, method of calculating and paying tax (for example, cadastral taxation is especially beneficial at high levels of inflation); - type of taxation system (with a regular system, bond income, dividends and bank deposits can be taxed at different rates); - use of “tax havens”, because existing Differences in the tax regimes of individual countries may reduce the tax burden or provide tax avoidance altogether.1.2 Concept of tax planning In Russia, the prerequisites have been created for conscious, targeted tax planning based on the rules of the law. Theoretical provisions and methodological foundations of tax planning in organizations are being developed. Tax planning is objective in nature, dictated by the requirements of market competition and the desire of an economic entity to reduce tax expenses and increase its own funds for the further development of business activities. During the period of market transformations of the Russian economy (about 15 years), there was an evolution of ideas and practical implementation of tax planning techniques. In the 90s of the last century, the recommendations of specialists and practitioners were distinguished by the use, as a rule, of individual techniques and methods of making management decisions that minimize tax payments. The concept of “tax planning” was identified with minimizing tax obligations and payments. A definition was introduced where tax planning was considered as a legal way to reduce tax liabilities, which was understood as the purposeful activity of the taxpayer, focused on maximizing the use of all the nuances of existing tax legislation in order to reduce tax payments to the budget. At the beginning of this century, tax planning began to be considered as an element of management economic and financial activities. However, the goal of minimizing tax liabilities prevailed when choosing options for conducting economic and financial activities. Understanding the limitations of tax planning aimed at minimizing the tax consequences of individual transactions and specific taxes led to the emergence of a new approach to tax planning, corresponding to the term “tax optimization” . The use of the concept of “optimization” in tax planning began to be coordinated with the generic term “optimum” in the senses: the best option among the possible states of the system; the goal of development and the quality of decisions made. The concept of tax planning has also transformed. Thus, V. G. Panskov and V. G. Knyazev define it as “... the use of the accounting and depreciation policies of an enterprise, as well as tax benefits, and legal deductions from the tax base and other methods established by law to optimize tax obligations.” However, at present, we can talk about optimality in tax planning in a theoretical aspect, since it is difficult to implement it in practice. Optimal tax planning involves organizing a creative process that takes into account many external (in relation to the taxpayer) factors: - the state and development trends of tax, customs and other types of legislation; - the main directions of the budgetary, tax and investment policies of the state; - a complex of legislative, administrative and judicial measures used by tax authorities to prevent tax evasion and minimize them; - state of law and order in the state; - level of legal culture of tax authorities; - professionalism of tax consultants. Theoretical developments, as well as practical experience, primarily of large companies, in the field of optimal tax planning will make it possible in the future to create a tax planning system in an organization that corresponds to the concept of optimization. The modern content of tax planning at the micro level is characterized by its organic connection with the management of financial and economic activities. In this regard, tax planning can be defined as a set of planned actions within the framework of economic financial planning aimed at increasing the financial resources of the organization, regulating the size and structure of the tax base and other elements of taxation, ensuring timely settlements with the budget for all taxes in accordance with current legislation See: Alekseeva M.M. Planning the company's activities. - M: Finance and Statistics, 2001. P. 43.
.1.3 Elements of tax planning Possible ways to achieve the set goals are realized not only through full knowledge and use of the positive and negative aspects of the legislation, but also through the consistent and competent application of all components of minimizing and optimizing taxation. These elements include the following:1. The state of accounting and tax accounting, as well as the interaction between them, must strictly comply with regulatory legal acts; it is necessary to correctly interpret the legislation on taxes and fees and respond to constant changes in it. Of course, accounting and reporting data should allow obtaining the necessary information for tax purposes.2. Accounting policy is a set of methods for maintaining accounting and tax accounting chosen by an enterprise; a document that is approved by the taxpayer, since the legislation in some cases provides him with the opportunity to choose certain methods of grouping and assessing the facts of economic activity, methods of repaying the value of assets, methods of determining revenue, etc.3. Tax benefits and organization of transactions. Not all business entities correctly and fully apply the benefits established by law for most taxes. In addition, an analysis of possible forms of transactions (agreements) is necessary, taking into account their tax consequences.4. Tax control. Drawing up a tax budget is the basis for the implementation of control actions by the head of the enterprise and the financial manager. The reduction of errors is facilitated by the use of principles and procedures of internal control technology for tax calculations. In addition, the organization of control primarily involves preventing late payment of taxes. However, you should not miss any opportunity to defer payment if tax legislation allows it.5. The tax calendar is necessary to verify the correctness of calculations and compliance with deadlines for payment of all tax payments, as well as reporting. We must always remember the high risks associated with late payment of tax payments, because in case of violation of tax obligations to the state, strict liability arises in accordance with the Tax Code, administrative, customs and criminal legislation.6. Optimal management strategy and plan for implementing this strategy. The most effective way to increase profits is to build a management and decision-making system such that the entire business structure is optimal. It is this approach that ensures a higher and more sustainable reduction in tax losses over the long term. Based on the strategy, tax modules for medium-term and current plans are developed.7. Preferential tax regimes. This refers to ways to reduce taxes by creating offshore companies abroad and low-tax companies in Russia. At the same time, the corresponding constructions should logically and naturally fit into the overall business scheme and serve as a justification for the legal reduction of the tax burden. Otherwise, regulatory authorities will always find arguments to challenge the entire unconvincing scheme or cause trouble for the taxpayer with constant inspections.8. Simulation financial models. They allow the manager to manage the values ​​of one or more variables and calculate the total tax burden and profit. Such models, better known as “what if” models, simulate the economic effect of various assumptions (for example, the effect of environmental factors, changes in the organizational structure of a business, the implementation of an alternative tax policy).9. Reporting and analytical activities of tax management. Any company should have information for several years about which techniques and methods of tax optimization gave positive results, for what reasons they were not achieved, what factors influenced the final financial result, etc. This creates the basis for factor analysis of the company’s activities, successful development of a business plan and tax budget. 1.4 Stages of tax planning IN There is relative unanimity in the economic literature regarding the stages (or stages) of tax planning. The stages of tax planning are considered in the works of many authors: Kozenkova T.A., Evstigneev E.N., Roibu A.V., Kozhinova V.Ya., Medvedev A.N., Pepelyaev S.G., Poponova N.A. , Kokoreva I., Rusakova N.G. and Kashina V.A. Differences in approaches to determining the stages of various authors are presented o in the form of tables. The tax planning process consists of several interconnected stages, which, according to Russian economist E.N. Evstigneev, should not be considered as a clear and unambiguous sequence of actions that necessarily guarantee a reduction in tax liabilities. This is due to the fact that tax planning combines elements of both science and the art of a financial analyst See: Evstigneev E.N. Basics of tax planning. - St. Petersburg: Peter, 2004. P. 108.
. Before registering and starting to operate an organization, it is necessary to answer general questions of a strategic nature. Combining them into groups gives an idea of ​​the stages of tax planning. At the first stage, the idea of ​​​​organizing a business appears, the formulation of goals and objectives, as well as the decision on the possible use of tax benefits provided by the legislator. The second stage is characterized by the choice of the most favorable location from a tax point of view location of production and office premises of the enterprise, as well as its branches, subsidiaries and governing bodies. The third stage of tax planning in an organization involves choosing the organizational and legal form of a legal entity and determining its relationship with the resulting tax regime. The following stages relate to current tax planning , which should be organically included in the entire management system of an economic entity. The fourth stage involves the formation of the so-called tax field of the enterprise, in order to analyze tax benefits. The tax field can be presented in the form of a list and characteristics of taxes levied on a legal entity, indicating the main parameters of the tax. In particular, such tax parameters include: source of payment, accounting entry, tax base, rate, payment terms, proportions of transfers to budgets of different levels, details of organizations where transfers are made, benefits or special conditions for calculating tax See: Evstigneev E.N. Basics of tax planning. - St. Petersburg: Peter, 2004. P. 256.
. Based on the analysis, a plan for using benefits for selected taxes is formed. The fifth stage is the development (taking into account the already formed tax field) of a system of contractual relations of the enterprise. To do this, taking into account the tax consequences, planning of possible forms of transactions is carried out: rent, contract, purchase and sale, paid provision of services, etc. As a result, the contractual field of the business entity is formed. The sixth stage begins with the compilation of a journal of typical business transactions, which serves as the basis for maintaining financial and tax accounting. Then an analysis of various tax situations is carried out, a comparison of the obtained financial indicators with possible losses caused by penalties and other sanctions is carried out. The seventh stage is directly related to the organization of reliable tax accounting and control over the correctness of calculation and payment of taxes. The main way to reduce the risk of errors can be the use of internal control technology for tax calculations ov .Analyzing this approach, it is necessary to note its peculiarity, namely, the division of tax planning stages into two groups: stages before registration and the start of operation of the organization and stages of current planning. This aspect can be viewed both from the positive side, since there is a clear division of tax planning activities, and from the negative side, since, in our opinion, such a division limits the possibility of making strategic decisions in the process of the organization’s activities. The disadvantage of this approach is that the author does not highlight assessment of the effectiveness of tax planning as a stage, since any activity must be aimed at achieving certain results. Also, in our opinion, this author’s statement that the tax regime arises when choosing the organizational and legal form of a legal entity is not entirely correct. T.A. Kozenkova identifies the stages of tax planning for the purpose of determining the tax field: strategic, operational and assessing the effectiveness of tax planning. Within each stage, this author identifies separate directions . A similar point of view is expressed by economist A.V. Roibu. The essence of strategic tax planning is that when deciding the most important conditions for its functioning, the organization analyzes the tax consequences of choosing one or another option and determines the optimal one, the one that most corresponds to the implementation of its strategic goals. At this stage, the formation of the main elements of the organization’s accounting policy occurs, which determine the principles of tax accounting for a number of years and have a direct impact on both the amount of the most significant tax payments as such and on the cash flow as a whole. Operational tax planning can be defined as a set of planned actions carried out in the course of the organization’s current activities and aimed at regulating the level of its tax burden. Operational tax planning is medium-term and short-term in nature and is based on the conditions of business and taxation of a business entity, determined at the level of strategic tax planning. Operational tax planning is carried out in two main directions. The first direction is calculation, analysis, management of tax bases for groups of taxes, combined by certain characteristics and drawing up tax payment plans on this basis. The second direction of operational tax planning is drawing up multi-variant tax models when considering and making certain management decisions and determining criteria for choosing the optimal option. This is a very important aspect of planning, often underestimated by the heads of organizations. Operational tax planning also includes assessing the consequences of the direction of the organization's investments, the placement of its profits and assets, and determining the most rational ways to pay taxes. At this stage, it is necessary to take into account two aspects: firstly, the types and sizes of benefits provided for certain areas of investment and, secondly, various taxation options when receiving income from investments. The final stage of tax planning is assessing its effectiveness. Any planning is meaningless without comparing the results obtained with the planned ones. The elements of this stage are: - comparison of actual data with planned indicators, determination of the magnitude of deviations, identification and analysis of their causes, establishment of the maximum permissible deviations (determining the accuracy of tax planning); - development of a system of indicators, allowing to determine the effectiveness of the applied tax planning methods, as well as the degree of impact on the effective financial characteristics of the organization (determining the effectiveness of tax planning); - adjustment of the current tax planning system, making decisions on the abandonment of ineffective methods and on the development of new ones. A comparison of planned and actual indicators of tax payments is made when summing up the results of the implementation of certain plans See: Roibu A.V. Tax planning. Tax minimization schemes in the modern Russian legal field: a practical guide. - M.: Eksmo, 2006. P. 51-56.
.Authors T.A. Kozenkova and A.V. Roibu is given something similar to E.N. Evstigneev's idea of ​​the stages of tax planning. However, it should be noted that these authors divide the stages of tax planning into strategic and operational tax planning, and also as a stage, they highlight the assessment of the effect efficiency of tax planning .Consideration of different opinions regarding the stages of tax planning allows us to draw the following conclusions. It seems to us correct to agree with the Russian economist E.N. Evstigneev that the stages of tax planning should not be considered as a clear and unambiguous sequence of actions, since the organization of tax planning depends on various factors: the stage of development of the enterprise, the goals of the organization. Therefore, we believe that one should not build a tax planning system in accordance with the approach of any one author; it is advisable to take into account the positive aspects of all approaches and try to avoid using the negative aspects. It should also be noted that, despite the differences in consideration of the issue of tax planning stages in an organization, all actions within these stages come down to one goal - optimization at tax payments in the organization. 1.5 Limits of tax planning A number of countries have developed special methods to prevent tax evasion, which also make it possible to limit the scope of tax planning. In the USA, Great Britain, and EU countries there are very strict “anti-transfer”, “anti-offshore” and “anti-dumping” legislation. Therefore, the search for opportunities to reduce tax losses is carried out only within the framework of the current system of restrictions. The following are generally considered to be the limits of tax planning: Legislative restrictions are the obligation of an economic entity to register with the tax authority, provide documents necessary for the calculation and payment of tax, etc. These also include established measures of liability for violations of tax legislation. Administrative measures are expressed in the fact that tax authorities have the right demand timely and correct payment of taxes, provision of necessary documents and explanations, and inspect the premises. They can conduct inspections and make decisions on the application of appropriate sanctions, in particular, suspend transactions on the payer’s accounts, foreclose on the taxpayer’s property for arrears. Special judicial doctrines are used by the courts to recognize transactions as non-compliant with legal requirements based on their conclusion for the purpose of evading payment or illegal tax evasion. These include the "substance over form" doctrine and the "business purpose" doctrine. Other ways in which government agencies limit the scope of tax planning can be identified. In particular, this is filling gaps in tax legislation, the presumption of taxability, the right to appeal transactions by tax and other authorities. The main limitation of tax planning is that the taxpayer has the right only to legal methods of reducing tax liabilities. Otherwise, instead of tax savings, huge financial losses, bankruptcy and imprisonment are possible. On the other hand, in the case of too harsh government influence on taxpayers, one should remember the statement of James Newman: “No fewer people run away from taxes abroad than from dictators.” 1.6 Fundamentals of tax management in enterprises and organizations Business entities have the right to protect their property rights by any means not prohibited by law. Tax payments make up a significant share of the financial flows of business entities. Often, the opportunities for growth and development of a business, and sometimes its fate, depend on a professional decision related to taking into account tax risks. Therefore, tax management (tax management) as a type of activity is increasingly becoming part of the practice of economic life. Corporate tax management is an integral part of financial management of an economic entity; This is the development and evaluation of management decisions based on the organization’s goals and taking into account the magnitude of possible tax consequences. One of its main goals is to optimize tax payments by using all the features of tax legislation. In the tax management process, regulatory influences on the part of managers should be considered in the overall context of financial management. Therefore, tax management at the level of enterprises and organizations is presented in the following presentation by tax planning and tax control (internal control). Corporate tax planning is a necessary component of the financial and economic activity of an economic entity; it is a legal way to circumvent taxes by using legal benefits and techniques to reduce tax liability. In other words, it is a legal means of reducing a taxpayer's tax burden. Tax planning at an enterprise is an integral part of a single triad: 1) strategic financial planning (a broader concept than tax planning) of entrepreneurial activity, 2) a business plan and 3) an organization’s budget. In their activities, business entities always strive to maximize their income and profit , and this may coincide with minimizing tax deductions. But in general, subjects are not interested in the amount of taxes paid in itself, but in the final financial result. From these positions, the main task of corporate tax planning is the choice of tax payment option, which allows optimizing the tax system. The main principles of corporate tax planning are revealed by the following provisions: - reducing tax payments - a way to improve the financial condition of the enterprise and increase investment attractiveness. It is advisable to reduce taxes as long as calculations show that this gives an increase in free profit; - tax reduction in some cases is achieved through a deterioration in financial indicators. Therefore, any minimization method, before applying it, should be assessed from the point of view of the overall financial consequences for the business entity; - the consequences of using the same minimization methods are not the same for different objects and even for the conditions of the enterprise’s operation in different periods. Therefore, the application of a specific recommendation must necessarily be preceded by calculations of the profit remaining at the disposal of the enterprise and free profit; - a reduction in income tax (by using net profit for preferential purposes) is economically justified only if the total profit grows in subsequent periods. Internal tax control is the primary control carried out at the level of employees of the accounting and financial services of the enterprise. Such control involves ensuring the reliability of accounting of taxable objects, high-quality preparation of tax calculations and reports, as well as compliance with established deadlines for paying taxes and fees to the budget. (The main methods and features of internal tax control will be discussed below).

• 1.1. Modern concept of tax process
• 1.2. Procedural tax legal relations
• 1.3. Procedural aspects of the activities of tax authorities in the system of legal regulation of tax relations

Modern concept of tax process

Taxes have always played an important role for the state, since their absence cannot currently indicate the existence of any political state entity. Along with the territory, population, authorities and management, taxes are the basic link of the state. In this regard, in conditions of insufficient economic stability and economic growth, imbalance in the functioning of administrative bodies of power and management, aggravation of the foreign policy situation due to the threat of terrorism, existing ethno-national contradictions in Russia, the existence of an integral legal field that strengthens the country’s tax system is necessary. Tax problems, from the point of view of their legal content, have received little attention in the recent past. The first attempts at regulatory regulation of the market transformations taking place in recent decades and, as a consequence, the developed tax legal relations, were not fully comprehended and developed. The formation of the tax system of the Russian Federation was not sufficiently supported by a comprehensive reform of the system of Russian legislation, property, judicial and law enforcement systems, and budgetary relations.

Currently, tax legislation is very actively developing and improving. This is evidenced by frequent changes in the norms of the Tax Code of the Russian Federation, the legislation of the constituent entities of the Russian Federation, other legal regulations on taxes and fees, the systematic filling of gaps in the field of tax-legal relations, an increase in the general level of tax culture of taxpayers, and a clearer and more regulated work of tax administration subjects. The procedural and legal procedure for implementing tax regulations is becoming more and more complex and detailed. Judicial practice on tax disputes related to procedural rules is becoming more extensive and established.

The focus is on almost any legislative initiative in the tax field; scientific and scientific-practical publications on tax law issues are in great demand. In addition, tax law and tax process as academic disciplines are included in the curricula of almost all law and economic faculties.

The increased interest is obviously due to the significant interest of today's students in specialties for which professional training is based on tax law:

• tax consulting,
• tax management,
• tax dispute lawyer, etc.

Specialists professionally involved in taxation issues must have perfect knowledge of the tax process and tax procedural procedures.

In financial and legal science, more and more scientific studies are appearing that prove the existence of the tax process as a type of legal process, with its division into stages, tax proceedings, procedures, stages of the procedural order, etc.

An important stage in the development of the tax process in the Russian Federation is associated with the adoption of the Tax Code of the Russian Federation, a significant part of the content of which consists of procedural norms.

When adopting this act, the legislator, relying on the principles inherent in other procedural branches and institutions - branches of criminal procedural and civil procedural law, as well as institutions of constitutional and administrative process known to the Russian legal system, made an attempt to implement in the rules governing the tax process, principles:

• legality,
• presumption of innocence,
• procedural equality of the parties,
• accessibility,
• publicity,
• efficiency,
• competitiveness,
• protecting the interests of the state and the individual.

An analysis of tax legislation and practice indicates that the tax process already exists as a phenomenon and has all the general features inherent in the legal process, as well as special ones that distinguish it from other processes.

In addition, the timeliness of scientific and practical research on the tax process is explained by the fact that in modern financial and legal doctrine the problem of the tax process has been repeatedly raised by scientists representing various scientific schools.

The emergence of a number of new works devoted to issues of the tax process and increased attention to this issue should be considered as a positive phenomenon in the science of financial law in general.

However, the polarity of opinions of scientists on determining the content of the concept of the tax process, its place in the system of financial and tax law makes it difficult to further actively develop tax procedural law in one direction, improve the relevant norms and systematize legislation. In addition, without defining an understanding of the essence and concept of the tax process, it is impossible to move on to developing ways and means of increasing its efficiency and studying the impact of the tax process on the development of business activity in the Russian Federation.

These include the subject and method of the tax process, the subjects of tax procedural legal relations, the procedure for the distribution of rights and responsibilities between them. The study of these issues seems relevant and important, taking into account, firstly, the need for the existence and application of procedural forms through which substantive law is implemented, and secondly, the importance of legislative regulation of the procedure for fulfilling the obligation to pay taxes and fees, which is directly related to ensuring economic stability and state sustainability.

Taking into account the specifics of the tax procedural relationship, we can formulate the general concept of the tax process as follows.

Tax process is an independent type of legal process, and tax procedural law - part of tax law, which is a set of legal norms regulating public relations (arising, changing and ending in connection with the resolution of individual cases in the field of taxation by authorized bodies in order to protect the rights of taxpayers and public entities) in the process of:

• carrying out tax control activities;
• implementation of interim measures;
• bringing to responsibility for violation of legislation on taxes and fees;
• appealing acts of tax authorities, actions (inaction) of their officials.

As a rule, a mandatory feature of any stage of the tax process is the presence of a certain specific task, the failure of which impedes further activity or reduces its effectiveness.

They can be divided into those characteristic of the entire tax process (general) and those characteristic of certain individual stages of the procedural order (special).

General tasks play the role of an interconnecting factor in a unified system of the tax process, where each individual stage of the procedural order plays its role in achieving the overall result.

Special tasks reflect the special functional focus of the subject’s activity at each specific stage.

Ultimately, all stages of the procedural order ensure the achievement of a single goal. The main goal of the tax process is the fulfillment of tax obligations by the taxpayer in strict accordance with the requirements of the law.

Based on the analysis of legislation in the field of taxes and fees, tax administration, as well as the provisions of the law enforcement theory of the process, the tax process can be presented as a sequence of main stages of the procedural order.

All stages of the procedural order are interconnected and interdependent. Subsequent stages complement the previous ones in content. Each next stage logically follows from the previous one and represents a higher level of development of legal relations. A single stage ends with the adoption of a certain decision, which significantly influences the further course of activity. Such decisions, as a rule, are formalized in the form of a legal act and relate to a set of homogeneous procedural actions that complete this stage.

Each stage is characterized through the uniqueness of its constituent elements - procedural actions, procedures.

The stages of tax control occupy one of the most important places in the tax process and are determined by the nature of control activities, while having a complex, multi-level structure.

The norms of Ch. 14 of the Tax Code of the Russian Federation. In addition, a significant number of by-laws have been adopted that characterize the procedural order of tax control.

A significant number of them are mandatory for implementation only by subjects of tax administration. In other words, the Federal Tax Service adjusts the procedural procedure within the framework of the Tax Code of the Russian Federation for its employees, ensuring strict compliance with all procedural actions by tax authorities when carrying out tax control activities.

The main feature of tax control is that it covers the entire period of activity of subjects of tax legal relations, i.e. stages of tax control proceed in parallel with all stages of the tax process.

For example, according to Art. 83 of the Tax Code of the Russian Federation, when calculating tax, tax authorities use data about the taxpayer, fee payer, tax agent, as well as about their property (vehicle, land, real estate), obtained at the stage of tax control during accounting procedures. In other words, for the calculation of tax, information and documents received at the stage of tax control activities related to the registration and accounting of taxpayers are of paramount importance.

Security proceedings as a complex of procedural actions are also associated with the implementation of control activities. In particular, the tax authority monitors the fulfillment of the main obligation to pay tax, and if it is not fulfilled properly, the information received is transferred to the appropriate official to take the necessary measures. In addition, the basis for applying such a security measure as a penalty is the delay in fulfilling the obligation to pay taxes and fees. Information about this is revealed during tax control activities in the form of procedural actions to reconcile calculations with the budget of a particular taxpayer.

The stages of tax control activities interact even more and come into contact with the procedural procedure for bringing to tax liability. Moreover, the collection of materials necessary for bringing to tax liability is carried out precisely as part of tax control activities, and in the on-site tax audit report, one of the key legal acts of tax control, only documented facts of tax offenses identified during the audit are indicated; conclusions and proposals of inspectors to eliminate identified violations; links to articles of the Tax Code of the Russian Federation providing for liability for this type of tax offense.

Of great importance in the tax process is the sequence of implementation of the stages of tax control over a time period. There is also no consensus among scientists on this issue. In the scientific literature, some experts propose dividing control activities based on the content of a particular type of control activity, others pay more attention to the procedural component of control.

Taking into account the tasks carried out during each stage of procedural actions, the composition of participants, methods and forms of control activities, as well as the list of documents documenting the results of activities, and other procedural features, the following classification of stages of tax control can be constructed.

• 1. Tax registration of organizations of individuals.
• 2. Maintaining tax records with the tax authorities (re-registration).
• 3. Preparation and appointment of tax control measures.
• 4. Carrying out tax control measures.
• 5. Consideration of tax control materials and decision-making.
• 6. Pre-trial consideration of tax disputes.
• 7. Judicial consideration of tax disputes.
• 8. Removal from tax registration.

The stages of the procedural order can be defined as a unified system of methods, methods and forms for carrying out the control activities of state-authorized bodies in the field of taxation to solve common problems and ensure the functional sequence of such actions.

• Gudimov V.I. Stage of tax control in the tax process. M.: Financial law, 2006. P. 34.

Over the past decade, Russia has been in a state of permanent reform of the tax system. The process of improving the tax system is endless, since each new stage in the development of society has its own priorities for economic development, which, in turn, requires an adequate solution to the problems of interaction between business entities and the state. An analysis of the execution of the federal budget shows that the main causes of the budget crisis are of a reproductive nature and lie in the accumulated underlying negative phenomena in the economy, narrowing the tax base and reducing the level of tax revenues. The decisions of the Government of the Russian Federation and the Bank of Russia on the devaluation of the ruble exchange rate, the restructuring of government short-term obligations, and the introduction of a moratorium on foreign exchange transactions of a capital nature especially revealed the instability of the country’s socio-economic and financial situation. President of Russia V.V. Putin in the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation “On Budget Policy” currently requires further modernization of the tax system in order to create comfortable tax conditions for the transition of the domestic economy to an innovative path of development. , carried out in Russian society in recent years, have led to the need to improve tax legislation, and excessive state obligations have given rise to high and overly complex taxes. Numerous benefits and unequal treatment of taxpayers by tax authorities make the tax system unfair. “Tax oases” are thriving throughout the country, creating a legal basis for massive tax evasion. Tax administration has not yet reached a level at which paying taxes is more profitable than avoiding them.

The tax system still contains a large number of poorly collected taxes, which complicate the economic activities of enterprises and contribute to business going into the shadows. There are still shortcomings in tax legislation, in the practical tools for calculating and paying taxes and other obligatory payments to the budget, which make it possible for unscrupulous taxpayers not to fulfill their obligations to the state and lead to significant losses for the budget. The tax process is especially negatively affected by the imperfections that establish the procedure for fulfilling obligations to pay taxes and fees, the relationships between participants in tax relations, and the responsibility for performing tax duties. Expert assessments, based on a real analysis of taxation practice, the effectiveness of existing tax legislation, mechanisms and procedures for tax collection and their extrapolation, give reason to believe that, designed to ensure a systematic and comprehensive improvement of the entire taxation system, not only does not eliminate shortcomings in the regulation of tax legal relations , but in a number of provisions it aggravates the already critical situation regarding tax collection. Currently, the question of the need to take additional measures to improve federal tax legislation has become particularly acute. The significant shortfall in tax collection is due, first of all, to the fact that the current legislation does not contain the necessary standards to ensure complete registration of taxpayers.

On average, in the country, about 3% of enterprises and organizations registered with state registration authorities do not register and, accordingly, do not pay taxes. In addition, approximately 40% of taxpayers registered with the tax authorities do not submit accounting and tax reporting annually, and 10% of enterprises and organizations submit so-called zero reporting. What are the main goals of improving the tax policy of the Russian Federation? This is reducing the tax burden on the economy, streamlining government obligations, concentrating financial resources to solve priority problems, reducing the dependence of budget revenues on world price conditions, creating an effective system of interbudgetary relations and public finance management. Tax reform is designed to reduce the tax burden on taxpayers, simplify the tax system, and equalize tax conditions. Taxpayers must be protected from the arbitrariness of tax inspectors, including through effective judicial mechanisms. At the same time, the liability of taxpayers for non-payment of taxes should be tightened. The Tax Code of the Russian Federation establishes a rule on the registration of taxpayers with the tax authority at their location. Doctor of Economic Sciences V.G. Panskov believes that this is not enough. V.G. Panskov also believes that the registration of legal entities - commercial organizations in residential premises should be prohibited. It is necessary to establish that registration of newly created enterprises and organizations, as well as enterprises and organizations created on the basis of liquidated business entities or as a result of reorganization procedures, should be carried out only upon presentation to the registration authority of a certificate from the tax authority stating that they and their founders have no debt in paying taxes or other obligatory payments. At the same time, it is necessary to review the liability of taxpayers for violating deadlines or evading registration with the tax authority. In order to strengthen the responsibility of taxpayers for these tax offenses, it seems appropriate to significantly increase the amount of the fine.

In general, the main directions for improving the tax system are:

Ensuring the stability of the tax system;
maximum simplification of the tax system, removal from laws and regulations of norms that have ambiguous interpretation;
easing tax pressure by reducing tax rates, ensuring a reasonable level of tax exemptions;
optimal combination of direct and indirect taxes. It should be borne in mind that in developed countries in recent years preference has been given to direct taxes, while the focus on indirect taxes indicates the inability of tax administrations to organize effective collection of direct taxes;
strengthening the role of property taxes that have a stable tax base;
bringing into compliance with tax legislation other laws that in one way or another affect the procedure for calculating and paying taxes;
maximum consideration when taxing the real costs of business entities associated with their production activities;
improving personal income taxation, developing a flexible taxation scale taking into account the inflationary process;
development of the principle of voluntariness when paying taxes, an integral part of which is timely informing taxpayers about changes in tax legislation, providing consulting services in the calculation and payment of taxes.

It would also be advisable to supplement the tax legislation with rules introducing temporary legal restrictions on the activities of enterprises that evade paying taxes and have a stable, non-reducing debt in payments to the budget for a long time.

In addition to improving the tax system, it is necessary to make changes to the provisions of federal laws regarding tax revenues. Currently, the volumes of income from the main sources are not approved in these laws, but are only determined as accounting indicators. This nature of budget indicators does not have the force of a binding legislative norm. In this regard, failure to meet the target volumes of revenue does not entail any legal consequences for the relevant executive authorities.

The Tax Code provides for a reduction in the total number of taxes while maintaining the most significant taxes, both from a fiscal perspective and from the perspective of regulating economic processes. In this regard, a significant part of existing local taxes, which have weak fiscal and regulatory significance, is abolished. At the same time, the composition of local taxes is replenished by transferring them under the jurisdiction of local authorities. Insufficiently effective ones are excluded from federal taxes: the fee for using the name “Russia”, the tax on transactions with securities, the tax on the purchase of motor vehicles and the tax on the sale of fuels and lubricants. At the same time, the composition of federal taxes is replenished with a number of new taxes related to the use of natural objects. The Tax Code of the Russian Federation provides for a fundamentally new approach to the collection of property taxes, meaning the gradual replacement of traditional property taxes with real estate taxes, etc.

It is also worth saying a few words about the Law of the Russian Federation “On the Fundamentals of the Tax System of the Russian Federation.” The total number of taxes and fees in force in the Russian Federation has been reduced as a result of amendments to the Law of the Russian Federation “On the Fundamentals of the Tax System of the Russian Federation”. This allows us to solve one of the tasks of the Tax Code of the Russian Federation - reducing the existing tax burden in Russia. For example, instead of 49 taxes and fees established by federal legislation, no more than 25 are now levied. It is important to emphasize that with the adoption of the Tax Code of the Russian Federation, the list of federal, regional and local taxes remains exhaustive, that is, not a single legislative body of the subject of the Federation and representative A local government body still does not have the right to establish a tax not provided for by the Tax Code of the Russian Federation. Streamlining taxation is, first of all, aimed at abolishing previously irrational taxes and other payments. In principle, only the main taxes that form the basis of the Russian tax system have been retained - tax on organizations, tax on personal income, resource and some other payments. They have been tested in many states with different tax systems and have proven to be quite effective; over the many years of their existence, Russian payers have also adapted to them. The second part of the Tax Code makes an attempt to eliminate shortcomings and streamline the collection of VAT, income tax and a number of other taxes.

In particular, improving the procedure for calculating and paying VAT includes the following areas:

Expanding the circle of taxpayers at the expense of individual entrepreneurs;
streamlining the tax calculation and payment system;
introduction of a unified procedure for refunding input VAT for all areas of activity, including retail trade and public catering;
establishing in law the methodology for calculating value added tax based on invoices;
reduction of tax benefits.

A reduction in tax rates, of course, should have a positive effect on incentives for work and entrepreneurial activity, which should lead to growth and increase in production output and consumer demand due to the growth of non-taxable income. All this helps to increase government revenues, curb price increases and inflation, and bring the economy to light.

The main drawback of the code is that it is based on far from indisputable premises underlying the current tax policy of Russia, in particular, the reorientation of the tax system from predominantly direct taxes to consumption taxes, as well as strengthening the tax pressure on individuals with insufficient development of the income tax system. In the new conditions of development of market relations, the nature of government expenditures changes, their share decreases in the direction of financing the national economy. Enterprises, acquiring more and more economic freedom, are able to independently solve most of the problems of their economic development. All this contributes to the formation of such a composition and structure of government spending, which in turn will allow solving three main tasks:

Financing the needs of socially vulnerable segments of the population;
meeting the needs of fundamental scientific research (space programs, environmental problems and other research);
financing of management systems and the country's turnover within the limits of sufficiency.

All of the above-mentioned consequences of breaking the old political and economic foundations in our country are the initial basis, the predetermining condition for working out the optimal level of taxation:

Reducing government spending to an optimal, socially necessary level by canceling various types of financial injections into ineffective enterprises and industries and allocating federal budget loans to those regions that ensure progressive progress towards the market and growth in the well-being of citizens;
creation of a tax system that stimulates the development of the economic basis, and this means reducing the tax burden for enterprises producing competitive goods and services;
government stimulation of investment using various methods;

Thus, improving taxation is inextricably linked with the creation of a solid economic basis and stable political conditions for social development. The formation of stable preconditions for the gradual transformation of the taxation system into a factor of economic growth depends on how quickly this is created. The conducted study of the tax system of the Russian Federation, the theoretical foundations of the construction of tax systems and the analysis of the compliance of the structure of the Russian tax system with the basic principles and economic law of the formation of the tax system allows us to draw the following conclusions:

The Russian tax system as a whole corresponds to the theoretical principles and economic laws of constructing the tax system, however, there are some contradictions, which, however, are inevitable, but should be kept to a minimum;
- the tax system established by the Tax Code of Russia has become “better in quality”, more streamlined, this was manifested, first of all, in the abolition of previously irrational taxes and other payments of a tax nature. In principle, only the main taxes that form the basis of the Russian tax system have been retained - value added tax, excise taxes, corporate income tax, personal income tax, resource and some other payments;
- The Russian tax system is built in such a way that everyone is equal before it. There is no “discrimination” against taxpayers based on, say,

Introductions

Taxes have always been an integral part of economic relations. The reason for their appearance was the state. With the development and change in the structure of the state, the tax system also changed. The main tasks of the tax system consist of replenishing the state treasury, determining the tax rate and regulating the timely collection of taxes.

Tax administration is one of the important components of the tax system. Tax administration uses several management methods: planning, accounting, control and regulation. All these methods have their own types and schemes for solving the tasks assigned to them.

In modern Russia, the problems of improving the tax system have acquired particular relevance. The relative prosperity with the collection of tax payments (largely associated with the rise in world oil prices) should not give rise to illusions regarding the achieved level of efficiency of the tax policy being pursued, just as the introduction of the Tax Code of the Russian Federation does not allow the issue of the need for further reform of the tax system to be removed from the agenda.

There are still many unresolved problems in the tax sphere. According to a number of researchers, the Russian tax system is still very poorly adapted to the reality of Russian reality, does little to promote development and economic growth, is extremely complicated, cumbersome and oversaturated with the number of management and control bodies, various (and often contradictory) regulatory documents and “explanatory” letters and instructions.

In Russia there is not yet a system of research complexes that would monitor the adoption of new regulations and adopt the experience of our foreign colleagues in effective tax administration. Therefore, tax authorities often become hostages of previously adopted legal acts that prevent them from doing justice.

The purpose of the course work is to study theoretical issues, clarify aspects of tax administration, and improve tax administration.

The subjects of my study will be tax administration.

To achieve the goal you need to solve several problems:

· Essence, goals and place of tax administration.

· The role of planning and accounting in tax administration.

· Control and regulation in the tax administration system.

· Main directions for improving tax legislation.

1. Essence, goals and place of tax administration

tax control administration

One of the main problems of the state is to ensure that budgets of all levels and extra-budgetary funds receive taxes, fees and other payments established by law. Therefore, tax policy should always be improved and edited so that there are no disagreements between legal acts.

Throughout human life, not a single scientist has been able to give a specific definition of tax administration. There are many definitions of the concept of tax administration. So, according to A.V. Ivanov, tax administration is understood as a system of measures carried out by the Government of the Russian Federation and other federal executive authorities aimed at optimizing the tax revenue side of the Russian budget. The “Large Explanatory Dictionary of Tax Terms and Norms” interprets this definition as:

· In a broad sense - a system for managing the tax process as a whole

· In a narrow sense - as management of the activities of tax authorities to implement tax control and tax collection.

A.Z. Dadashev and A.V. Lobanov mean by tax administration, first of all, an organizational and managerial system for implementing tax relations, including a set of methods and forms, the use of which is intended to ensure tax revenues into the Russian budget system.

To give a specific definition of this term, you need to understand what “administration”, “public administration” is.

The word "administration" from Latin means "direction" or "management" of people.

Public administration regulates socio-economic relations on the basis of various legal acts and at the expense of the state bodies themselves. Increasing the role of the state in regulating various types of relations increases the importance of tax collection not only as the content of power structures, but also as an element of influence on the economy. Relations regarding the payment of taxes arise between the state and the subjects of taxation (individuals and legal entities).

In the science of administrative law, there are usually two approaches to the concept of “public administration”:

· In a broad sense, it is the purposeful organizational influence of the state through all its bodies on the development of society.

· In a narrow sense, this is the organizational activity of executive authorities.

It should be noted that if in the first case such an impact is exerted by bodies of all branches of government: legislative, representative and judicial - in accordance with the tasks and powers assigned to them, then in the second case - executive bodies carrying out executive and administrative activities for practical management in certain areas of jurisdiction through the implementation of state powers.

Only bodies of administrative jurisdiction can engage in management activities on behalf of the state; in the field of taxation, such bodies are tax authorities, and when moving goods across the customs border of the Russian Federation - customs authorities, which enjoy the rights and bear the responsibilities of tax authorities to collect taxes in accordance with customs legislation Russian Federation, Tax Code of the Russian Federation.

It is these bodies, on behalf of the state, that are participants in the relations that arise in the process of exercising tax control, appealing against acts of tax authorities, actions or inactions of their officials and holding them accountable for committing a tax offense. Thus, their activities practically implement the functions of public administration or tax administration, and tax administration is a type of public administration implemented in the field of taxation.

Administrative activities involve the performance of general functions. These include:

· Situation analysis is the study of the state of affairs that occurs in society.

· Forecasting - developing a strategy, identifying prospects.

· Programming is the development of a basic program of action.

· Regulation is the establishment of a certain legal regime for any activity.

· Control - checking the quality of work for the intended purpose.

If we talk about tax administration as a type of public administration, I propose to include in it public administration in the field of taxation and operational management of the system of tax authorities, carried out for the purpose of “organizing the very system of these authorities and ensuring the legal regimes of their work.”

Tax administration, as a type of government activity, is built and based on certain principles. These include the following principles:

legality;

equality before the law;

publicity;

voluntary fulfillment of tax obligations;

the right to protection for subjects of tax administration;

presumption of innocence of the taxpayer;

efficiency;

compliance with tax secrecy;

inevitability of legal liability.

Each area has its own tasks that are needed to achieve certain results and solve problems.

The objectives of tax administration at the macro level are:

analysis of macroeconomic taxation processes and development of initial data for forecasting their development,

assessment of deviations of actual values ​​of macro indicators from predicted ones, identifying the reasons for their occurrence,

detailed (for implementation in the near future) and conceptual (for the future - until the final stage of the transition period) development of tax legislation.

The objectives of tax administration at the micro level are:

implementation of adopted tax laws,

ensuring the daily activities of tax authorities to mobilize taxes and fees,

development and implementation of organizational measures that increase the efficiency of the functioning of tax authorities. At the same time, the criterion for the effectiveness of tax administration should be considered to be ensuring the mobilization of taxes and fees in volumes that meet scientifically justified levels of the tax burden for the entire transition period, while minimizing the corresponding costs for the functioning of the tax system.

Tax administration is based on fundamental knowledge of political, economic, legal and other sciences, enriched by modern domestic and world practice. A set of methods, techniques and means of information support is used by authorities and management to give the tax mechanism the direction specified by law and to coordinate tax actions in changing economic and political conditions.

Tax administration is characterized by management methods: planning, accounting, control and regulation. Each of the methods uses its own forms, methods and techniques to achieve the tasks assigned to it, i.e. your toolkit. I'll look at each of these methods later.

2. The role of planning and accounting in tax administration

In this chapter I will look at the first two methods: planning and accounting.

Planning method in tax administration.

The essence of tax planning is the recognition of each taxpayer’s right to use all means, techniques and methods permitted by law to minimize all tax obligations. Tax planning can be defined as the organization of activities of business entities in order to minimize tax obligations without violating the law. Tax planning is based on the fullest and correct use of all benefits permitted by law and the main directions of the state’s tax and investment policy.

Tax planning can be:

· current (tactical)

· for a longer term (strategic or tax forecasting).

Strategic planning - this is forecasting, the main purpose of which is to forecast and assess the tax potential and revenues of taxes and fees to budgets of all levels.

Current planning (operational and short-term) in the tax administration system solves more specific problems such as:

· determination of tax bases by types of taxes and fees;

· calculation of revenue volumes and determination of collection levels for specific taxes and fees;

· assessment of the status of debt (arrears) for tax payments by type of tax, subject - taxpayer, industry, region, etc.

In the tax planning method, the most common are trend and expert methods.

Expert method The development of forecast estimates is used to calculate the possible receipt of specific taxes and fees.

Using the expert method, tax bases are determined for each tax and fee, calculations are made of the levels of collection of taxes and fees, the state of debt on tax payments is assessed and the results of changes in tax legislation.

An accurate forecast of tax revenues is one of the main conditions for the successful work of tax authorities. Tax authorities often have to deal with current forecasts and the formation of monthly tasks for subordinate territorial inspectorates. Assessing and forecasting tax potential makes it possible to improve the processes of planning tax revenues at various levels of the budget system, to identify and compare tax opportunities and the level of tax activity of regions, and thereby can characterize the socio-economic development of constituent entities of the Russian Federation.

Accounting method in tax administration

Accounting in the tax administration system performs the following tasks:

· registration and accounting of taxpayers

· acceptance and processing of declarations and reports

· accounting of tax revenues and debts

· accounting for the use of funds for the maintenance of tax authorities

· accounting analysis and control

Accounting provides accounting, analytical and operational information characterizing the state and dynamics of taxpayer accounting, the completeness and timeliness of incoming taxes and fees, the financial position of tax authorities and the possibility of potential growth of the taxable base of each of the taxes paid by taxpayers.

Accounting generates information not only for users at all levels of tax administration (internal users), but also for government bodies and other government agencies, system analysts, foreign investors, etc. (external users). Based on such information, decisions are made and the adequacy of management decisions taken in the tax administration system is assessed.

The formation of accounting information occurs under the influence of tax relations that arise in the process of: interaction of subjects with each other; interaction of subjects with tax inspectorates; presentation of accounting and tax reporting; inspections of the activities of subjects; liquidation of entities, etc.

Indicators of taxpayers' activities, generated in accounting and tax reporting, during tax audits (or otherwise) are included as part of the incoming information in the tax administration information system.

The formation of cash savings is closely related to the formation of the financial result of the enterprise. Since all the factors involved in the formation of the financial result are interconnected or are sources of payment of certain taxes (groups of taxes), the tax authority is interested in all accounting and tax reporting.

Accounting is a “transformer” of external information. It is very important to take into account the correct reliability of information when forming the tax base of the taxpayer. The most difficult thing in the accounting practice of a taxpayer organization is the formation of taxable profit in both accounting and tax accounting.

The information generated in analytical accounting and corresponding to the criteria for forming the taxable base for income tax is a complexly organized system of indicators. This system of indicators, in turn, is external, incoming information for accounting in the tax administration system.

In the process of converting such information through the system of operational accounting and internal reporting of the tax authority, it is possible to obtain the resulting information that helps to implement the functions of tax administration.

In addition to external information, there is other accounting information:

· received from other management subjects (statistical, operational, control, analytical, etc.);

· internal, formed in operational accounting and internal reporting of the Federal Tax Service, Federal Tax Service.

Thus, accounting is one of the main functions of tax administration; its goal is to provide information to all levels of management with reliable accounting and analytical information.

3. Control and regulation in the tax administration system

.1 Control in the tax administration system

A necessary condition for effective tax administration is tax control.

The purpose of tax control in the administration system is to counteract tax evasion and ensure sustainable receipt of budget revenues.

I highlight the following main forms of tax control:

· control over timely receipt of payments;

· desk tax audits;

· on-site tax audits;

· control over the implementation of inspection materials and payment of financial sanctions and administrative fines

· and etc.

Also, tax authorities can carry out control not only as mentioned above, but also:

· obtaining explanations from taxpayers, tax agents and fee payers;

· checking accounting and reporting data;

· inspection of premises and territories used to generate income (profit), etc.

Now we will consider the main forms of tax control separately and in more detail.

On-site tax audits.

With the adoption of the Tax Code of the Russian Federation, for the first time, the procedure for conducting tax audits was regulated at the level of law. On the one hand, this is a guarantee of the rights of the taxpayer during an audit, and on the other hand, it facilitates the work of tax officials, since they are provided with a number of additional opportunities and powers that they did not previously have.

Thus, tax audits are the main form of control over compliance with legislation on taxes and fees, and when conducting them, almost all of the listed forms of tax control are used.

Tax authorities can conduct audits for three calendar years preceding the audit. In this case, one should take into account the rule about the inadmissibility of repeated on-site audits of the same taxes payable or paid by the taxpayer for the audited tax period.

Unlike a desk tax audit, which is carried out periodically upon submission of the relevant documents by the taxpayer, an on-site audit can only be carried out on the basis of a decision of the head of the tax authority.

The time for conducting an on-site inspection is limited to two months, but this period only includes the time of actual presence of inspectors on the territory of the inspected taxpayer, fee payer or tax agent. This rule results in audits being delayed indefinitely, as tax officials practice interruptions in tax audits.

The Tax Code of the Russian Federation provides tax officials with broad powers when conducting on-site inspections. Thus, during the audit, an inventory of the taxpayer’s property may be carried out, an inspection of production, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects. Documents may also be seized, witnesses may be questioned, and, if necessary, an examination may be ordered. Tax legislation also provides the expert with fairly broad powers when conducting an examination. The expert has the right to familiarize himself with the inspection materials related to the subject of the examination and submit requests for additional materials to be provided to him. An expert may refuse to give an opinion if the materials provided to him are insufficient or if he does not have the necessary knowledge.

If a situation arises where certain information is missing, an additional examination is assigned.

The results of an on-site tax audit are documented in an act no later than two months after the preparation of a certificate of the audit conducted by authorized officials of the tax authority. The inspection report sets out the identified, documented facts of tax offenses (or indicates their absence), as well as the conclusions and proposals of the inspectors to eliminate the identified offenses and references to the articles of the Tax Code of the Russian Federation providing for liability for this type of tax offenses. The tax audit report is handed over to the taxpayer, who can submit to the tax authority objections in general or on individual provisions of the act or a written explanation of the reasons for refusing to sign the act, accompanying his objections with documents confirming the arguments expressed.

Desk checks.

In the modern world, much attention is paid to desk audits of tax reporting.

A desk audit is the least labor-intensive form of tax control (labor costs for its implementation are several orders of magnitude lower than for an on-site audit) and the most amenable to automation. This type of tax control, as a rule, covers 100% of taxpayers who have submitted tax reports to the tax authorities, while tax authorities are able to conduct on-site audits only for 20-25% of taxpayers.

A desk audit has a dual purpose: firstly, it is a means of monitoring the correctness and reliability of the preparation of tax returns, and secondly, the main means of selecting taxpayers for on-site audits.

So, improving the tax control system is, first of all, a transition to information technology, which makes it possible to fully automate the process of selecting taxpayers with the most characteristic deviations in levels and dynamics, and to assess the real size of the taxpayer’s tax obligations.

3.2 Regulation in the tax administration system

The purpose of tax regulation is to achieve a balance of public, corporate and personal economic interests of participants in tax legal relations. Tax regulation pursues the interests of the state in the fiscal sphere of activity, i.e. aimed at maximizing public interests. The forms of tax regulation include: a tax incentive system; optimization of tax rates; system of tax incentives and measures of authorized action.

The tax incentive system involves:

· changing the deadlines for paying taxes and fees, as well as penalties;

· providing a deferment or installment plan for tax payment;

· providing a tax credit or investment tax credit;

Tax incentives have always been a constant companion of taxes. A mechanical reduction in benefits can negatively affect the financial condition of a business entity and even the economy of the country as a whole. The problem has always been to improve the efficiency of existing tax incentives in current legislation. The use of tax incentives should not be detrimental to budget revenues, corporate and personal economic interests.

Tax incentives are accompanied by tax benefits. “Tax and fee benefits are recognized as the advantages provided for certain categories of taxpayers and fee payers provided for by the legislation on taxes and fees compared to other taxpayers or fee payers, including the opportunity not to pay a tax or fee or to pay them in a smaller amount.

A set of tax incentives means “tax incentives that reduce obligations to the government.” These include:

· benefits provided by reducing the tax base;

· benefits provided by reducing the tax rate.

The second part of the tax incentive system is represented by deferred tax liabilities, i.e. tax incentives in the form of changing the timing of payment of obligations to the state.

Deferred tax liabilities can be divided into two groups:

· Deferred tax liabilities arising as a result of tax holidays provided by government authorities;

· Deferred tax liabilities arising from the distribution of taxes between reporting periods.

One of the most effective government incentive instruments is financial assistance received by self-supporting enterprises from the state budget in monetary or material forms. This type of incentive can take the form of:

· government subsidies;

· government subsidies;

· government subsidies;

The types of tax incentives discussed above are different in their economic nature and can be presented in the form:

· reducing obligations to the state: here the funds released due to tax benefits, if the conditions specified by law are met, are the own funds of the business entity;

· changing the timing of payment of obligations to the state: here the funds that appeared due to the deferment of tax payments are borrowed funds of the business entity. Both of these funds appear in the hands of an economic entity as a result of a change in obligations, therefore, at the time of their occurrence, operations for the transfer of inventory or monetary assets are not carried out;

· state assistance, which is provided to a business entity for certain purposes and is irrevocable, i.e. the material or monetary resources received become the property of the business entity.

The most important element of tax incentives in Russian practice in recent years is the restructuring of debts on taxes and fees, as well as penalties and fines.

The procedure for debt restructuring for organizations of any legal form and industry may include:

· repayment of accounts payable to the federal budget for taxes and fees within six years, for penalties and fines - within four years after repayment of debts on taxes and fees;

· restructuring of accounts payable for penalties and fines without restructuring of the principal debt;

· write-off of half of the debt for penalties and fines upon repayment of half of the restructured debt within two years and timely payment of current tax payments to the federal budget within two years after the decision is made;

· complete write-off of debts on penalties and fines upon repayment of the restructured debt within four years and full timely payment of tax payments to the federal budget also within four years.

Since the economic effect of restructuring is indisputable, the basis for canceling the right to restructuring is payment of current payments for taxes and fees not in full or untimely for the past quarter, or in violation of the schedule.

From the above, the regulation method is an integral part of tax administration.

3.3 Improvements in tax administration in the Russian Federation

The modern tax administration system in Russia is going through a period of its formation. In this process, one has to overcome significant difficulties associated with a number of problems that can be divided into three groups:

) the need to establish tax administration, the presence of gaps and shortcomings in the general principles of tax law;

) deficiencies in the wording and regimes of tax laws governing the application of specific taxes. Among them, it is worth highlighting the laws regulating taxes on income and property of individuals and VAT;

) shortcomings in the work of tax authorities: in the management and organizational structure of tax authorities, in relations between higher and lower tax authorities, in relations between tax authorities and authorities of the relevant administrative-territorial entities, in organizing the use of information capabilities of other government bodies and information located at the disposal of “third parties”, as well as in the practical application of some existing regimes, rules and regulations, formally enshrined in tax legislation, but used either with deviations or with insufficient efficiency. The latter include, for example, the application of tax legislation in relation to foreign persons (primarily from the so-called near abroad), branches and non-resident divisions of Russian companies and enterprises, especially large owners who receive their main income not in the form of wages or officially paid dividends on shares , and small businesses.

New amendments to tax legislation.

Quite a few changes have been made to tax legislation.

1.One of these concerns VAT. Thus, the grounds for applying the zero rate, the rules for applying tax deductions, as well as the lists of non-taxable amounts and cases when VAT previously accepted for deduction is subject to restoration have been clarified. A long-awaited innovation for taxpayers is the establishment of a procedure for issuing invoices in connection with changes in the cost of goods shipped (work performed, services rendered, property rights transferred).

2.A new procedure has been established for the forced collection of tax debts, fees, penalties and fines from the property of a taxpayer - an individual (Russian citizen, foreign citizen, stateless person) who is not an individual entrepreneur.

The amount of debt is subject to collection by the tax authority within six months (with the possibility of reinstatement of the period by the court if the reason for missing it is recognized as valid), as a rule, from the date of expiration of the deadline for fulfilling the requirement for voluntary payment - in the order of writ proceedings, if:

the debt exceeded 1,500 rubles;

the total amount of debt on the taxpayer's tax obligations for the last three calendar years exceeded 1,500 rubles;

the total amount of debt on the taxpayer's tax obligations, based on the requests for voluntary payment sent by the tax authority, although did not exceed 1,500 rubles, three calendar years have passed since the expiration of the payment deadline for the earliest request.

Forced collection of property in the order of writ proceedings may be accompanied by a petition from the tax authority to seize the property to ensure the execution of a court decision, as well as the opportunity, difficult due to the lack of detail of the relevant material and procedural grounds, to terminate agreements on the transfer of the taxpayer’s property for use and foreclose on the taxpayer’s property ( Subclause 3, Clause 5, Article 48 of the Tax Code of the Russian Federation).

If a court order is canceled, the tax authority may, within a six-month period (with the possibility of reinstatement if the court finds the reason for its omission to be valid), apply to the court through a lawsuit.

Execution of a court decision occurs in accordance with the general procedure for enforcement proceedings in compliance with the following sequence of foreclosure on the debtor’s property:

· funds in bank accounts;

· cash;

· property transferred under an agreement for the use of other persons without transferring ownership of this property to them, if in order to ensure the fulfillment of the obligation to pay taxes, fees, penalties, fines, such agreements are terminated or declared invalid in the prescribed manner. The transfer mentioned above by the legislator “by agreement into possession, use or disposal to other persons without transferring ownership rights to them” apparently means civil law agreements for paid or gratuitous use of property (movable and immovable bodily things), as well as trust management structures , but does not concern the consequences of the emergence of collateral encumbrances on property, other property rights of third parties or the disposal of property in the interests of the beneficiary;

· other property, with the exception of those intended for everyday personal use by an individual or members of his family, determined in accordance with the legislation of the Russian Federation.

) It has become possible to send a tax payment notice to the taxpayer electronically via telecommunication channels.

Personal income tax (NDFL)

1)The form, the procedure for filling it out, as well as the electronic format of the 3-NDFL declaration have been approved.

2)The tax base may be reduced by the amount of the professional tax deduction when receiving income for the creation, performance or other use of works of science, literature and art, remuneration to the authors of discoveries, inventions and industrial designs. By determining the amount of professional deduction not from the established standard, but based on actual expenses incurred, the amount of accrued or paid contributions for compulsory medical, social and pension insurance can be recognized as an expense of the taxpayer. The provision applies primarily to individuals who are individual entrepreneurs and apply the general tax regime, as well as to some self-employed persons (for example, privately practicing lawyers), since the condition for recognition as an expense is the fact of independent payment of the mandatory insurance contribution.

Land tax

1)A provision has been established regarding the property constituting a mutual investment fund, similar to that discussed earlier for the taxation of property of organizations. Land tax in relation to the land plots constituting the property of a mutual land fund is paid at the expense of the property (primarily, apparently, cash) of this mutual investment fund. The managing organization is recognized as the taxpayer.

2)The obligation for taxpayers - organizations or individuals who are individual entrepreneurs - to submit tax calculations for advance payments to the tax authority has been cancelled.

Transport tax

The size of most minimum tax rates has been halved, the direct value of which is established by the law of the constituent entity of the Russian Federation and can be no more than 10 times higher or lower than the mentioned value. The changes did not affect boats, yachts, jet skis, or aircraft.

Conclusion

The task of forming a functioning tax system is common to all developed countries. Russia is no exception in this sense. At the same time, in Russian tax practice, the problems associated with borrowed Western models, types and regimes of taxation are aggravated by the difficulties and shortcomings remaining from the previous system of command-administrative regulation of the economy.

Tax administration is the most socially expressed area of ​​managerial influence. Deficiencies in tax administration lead to a sharp decrease in tax revenues to the budget, increase the likelihood of tax violations, upset the balance of inter-budgetary relations between regions and the federal center and, ultimately, increase social tension in society.

I would like to give my definition of tax administration - this is a system of state management of tax relations, including the implementation of tax control and work with tax debts, provision of information to taxpayers, holding guilty persons accountable for tax offenses, consideration of complaints against acts of tax authorities, their actions or inactions officials and direct management of the tax authorities system.

The main problems requiring immediate solutions are the following:

a) unjustified complexity of taxation systems;

b) insufficient level of tax administration;

c) inflated income tax rates;

d) widespread tax evasion.

All these problems are relevant for Russia. The complexity of tax legislation is growing, taxation of income from labor activity has increased to indefinitely high levels (workers on their official wages are subject only to direct tax payments of almost 50%, and VAT (20%), excise taxes and customs duties should be added to them). In terms of the scale of tax evasion, Russia has become a recognized champion: according to various estimates, from 32 to 40% of all income and profits generated in the economy avoid taxation. These are mainly the financial and trade sectors, export operations; actual tax benefits are used by corrupt officials (the annual volume of bribes in the country, according to recent estimates, exceeds 30 billion US dollars) and criminals (at least not a smaller amount of income).

In addition, as the practice of recent years shows, attempts to eliminate the main shortcomings of the current tax system by introducing, although correct, only individual, “spot” changes to tax legislation, are futile. Tax reform should include, on the one hand, reducing the tax burden and resolving the most important issues for business, on the other hand, greater “transparency” of taxpayers for the state, improving tax administration and narrowing opportunities for tax evasion.

Therefore, I think the state needs to revise the tax code. Since after some time something irreparable may happen, each law will contradict each other and this will provide an incentive for the development of the shadow economy. This fact will cause a budget deficit, and then decent taxpayers will suffer, because the state will need to collect money from somewhere.

Thus, I examined the essence, place, tasks, methods and improvements of tax administration.

Bibliography

1) Bakhrakh D.N., Rossinsky B.V., Starilov Yu.N. Decree. Op.

2) Dadashev A.Z., Lobanov A.V. Tax administration in the Russian Federation. M.: 2002

)Paskachev A.B., Kashin V.A., Boboev M.R. Large explanatory dictionary of tax terms and norms, M. 2002 Decree op.

)Tax Code of the Russian Federation. Part 1 art. 56

)Alekhin A.P., Karmolitsky A.A. Administrative law of Russia. Basic concepts and institutions. Moscow, 2004.

)D.G. Burtsev, Yu.A. Krug, S.B. Murashov. Fundamentals of tax administration: basic course. St. Petersburg 2009

)http://base.garant.ru

)http://www.consultant.ru

Similar works to - Improving tax administration in the Russian Federation

Ministry of Education of the Republic of Belarus

Private educational institution "BIP - Institute of Law"

Department of Financial Law

Graduate work

discipline: "Financial Law"

on the topic "Tax process and its structure"

Graduate student

Faculty of Law

5th year, gr. 7 tax and banking

specialization

Supervisor

Plan

Introduction 3

Chapter 1. Concept, essence, system and sources of tax law. 5

Chapter 2. Tax process and procedural law. 15

2.1. Legal process and procedural law. 15

2.2. Tax process as an institution of tax law. 22

Chapter 3. Tax law-making process. 28

3.1. The concept of law-making (legislative) process. 28

3.2. Establishment and implementation of taxes 35

Chapter 4. Jurisdictional tax and legal procedures. 40

4.1. Tax control as an independent production of the tax process 40

4.2. The concept and types of measures of tax procedural coercion. 46

4.3. The right to appeal in the tax process category system. 53

Conclusion. 60

List of used literature. 62

Introduction.

The continuation of active reforms in the field of taxation determines the acceleration of the process of formation and development of the science of tax law. In the context of fundamental changes, the need to understand the basic theoretical provisions and principles of tax legal regulation becomes obvious. Improving the practice of law enforcement of the norms of the Tax Code of the Republic of Belarus raises the need to conduct a systematic analysis and assessment of the legal concepts and categories contained in it.

One of the most developing institutions of tax law is the “tax process”. The adoption of the Tax Code gave the development of this institution a fundamentally new legal content, which requires certain theoretical assessments.

The formation and development of the tax process occurs in conditions of radical changes in economic relations and the formation of fundamentally new tax legislation, which creates the basis for the development of modern theoretical models of legal institutions of tax law.

Of great importance in the legal regulation of the tax process is the observance of a certain balance of interests of the state in forming its financial basis, on the one hand, and the interests of “obligated” persons (taxpayers, banks, etc.) on the other.

The relevance of this topic lies in the following: the goal of implementing the tax process is ultimately the timely and full receipt of tax payments into the budget system of the Republic of Belarus as a result of the proper fulfillment of their tax obligations by organizations and individuals. Correct and precise compliance with them guarantees in our country the construction of a normal and legal system for paying taxes and other obligatory payments.

The purpose of this thesis is, first of all, to substantiate the conceptual apparatus of the institution of the tax process; study of the legal nature of its main elements; definition of its principles.

It should be noted that for the presented work, the scientific developments of M.V. were of particular importance. Romanovsky, D.V. Vinnitsky, B. M. Lazarev, Yu. A. Tikhomirov and a number of other authors who devoted their works to the study of issues of the administrative process and legal procedural forms. The presented thesis analyzes the works of leading scientists in the field of financial and tax law, which are fundamental for studying the essence of tax control, and, above all, the work of O.N. Gorbunova, N.I. Khimicheva, V.N. Ivanova. , Petrova G.V., Karaseva M.V. and a number of other authors.

Chapter 1. Concept, essence, system and sources of tax law.

Tax law is the most rapidly developing component of the legal system of the Republic of Belarus. This is explained by the specifics of the socio-economic realities of today's Belarus.

As is known, a system of law is an objective, conditioned by the system of social relations, internal structure of national law, which consists in the division of an internally consistent set of rules of law, uniform in its social essence and purpose in public life, into certain parts, called branches of law and institutions of law. Industries that are large in volume and complex in structure are divided into sub-branches of law.

In the literature, judgments have been made that tax law is nothing more than an integral part in the legal institution of state revenues of the branch of financial law. Later, tax law began to be defined as a sub-branch of financial law, a set of legal norms regulating financial relations in the field of collection of taxes and other obligatory payments, organization of a system of tax regulation and tax control bodies at all levels of state power and local government.

and collection of taxes into the budget system and, in appropriate cases, extra-budgetary state and municipal trust funds from organizations and individuals.

In this case, tax law is called a sub-branch of financial law, included in the section of financial law “Legal regulation of state and municipal revenues”;

The definition of tax law as a branch of legislation is revealed, which includes the norms of various branches of law (financial, administrative, civil, criminal, etc.)

It should be noted that each structural unit of the legal system has three essential characteristics that make it possible to distinguish this structural unit from the legal system, as well as to distinguish it from another legal category (for example, a branch of legislation). These essential characteristics are the sphere of regulated social relations, the method and special regime of legal regulation inherent in a given structural unit of the legal system. They may coincide (for example, the method of legal regulation of different institutions of the same branch of law), but the combination of all three characteristics is strictly individual for a specific structural unit of the legal system. This does not exclude the relationship of some of them as general and specific (for example, the relationship between the subject of the industry and the sphere of social relations regulated by the norms of the institution of law related to this industry; the relationship between the special legal regime of the industry and the specific regulatory regime of the legal institution of this industry).

The largest divisions of the legal system - branches of law - have only their own subject, method and specific regime of legal regulation (special legal regime).

The institution of law regulates a certain set of interconnected homogeneous relations and has a special regulatory regime, which is characterized by general provisions, principles, and specific legal concepts.

The structural unit of the legal system (transitional between an industry and an institution) - a sub-branch of law, is an integral formation in composition and subject of regulation, regulating a special sphere of relations within a broader complex of a particular industry than the institution of law.

Thus, the subject of the branch of law; the sphere of public relations regulated by the norms of the sub-branch of law of this industry; the sphere of social relations regulated by the institution of law of a given branch are related to each other as general - special - private.

The legal method of a branch of law (a set of techniques and methods for regulating social relations and influencing human behavior) is the same for all structural units of the legal system (sub-sectors and institutions) included in a given branch of law. Between themselves, these structural units (sub-sectors and institutions) of one branch of law differ in two other essential characteristics: in the sphere of regulated social relations and the special regime of legal regulation inherent in each of them, which consists of a partial individual set of features inherent in the special legal regime of this branch of law .

Standing apart in the legal system are interbranch (complex) institutions, consisting of norms of various branches of law and regulating interrelated family relations (for example, institutions of property rights, copyright). Interbranch (complex) institutions of law seem to be characterized by a sphere of regulated related, interconnected social relations located at the intersection of subjects of related branches of law. In addition, when forming a method and legal regime for regulating an intersectoral (complex) institution, elements of the method and a special legal regime inherent in related branches of law, the norms of which form this intersectoral institution, are “borrowed”.

It is the comparative analysis of the method of legal regulation that is an indicator that allows us to distinguish an intersectoral (complex) legal institution from a subsector or institution of a branch of law. For all institutions and sub-branches of law included in a given industry, the method of legal regulation is the same and coincides with the method of the industry. For an interbranch legal institute, its method of legal regulation is individual for this institute and has no identical analogues in the branches of law.

The presence of a method of legal regulation makes it possible to distinguish any structural unit of the legal system (including an intersectoral legal institution) from a branch of legislation.

Such a legal category as a branch of legislation is not included in the legal system. The branch of legislation does not have a method of legal regulation; it is formed depending on the subject of legal regulation and represents a set of regulations that regulate a clearly defined sphere of social relations. The absence of a method of legal regulation in the branch of legislation (a set of techniques and methods for regulating social relations, influencing human behavior) makes it possible to distinguish the branch of legislation from any structural unit of the legal system (including the inter-branch institute of law).

The sphere of public relations regulated by tax law is the system of taxation and fees.

The system of taxation and fees is an orderly set of social relations for the establishment, introduction, collection of taxes and fees, relations arising in the process of tax control, appealing acts of tax authorities, actions (inaction) of their officials and holding them accountable for committing a tax offense.

The system of taxation and fees consists of five types of closely related related social relations:

Power relations for the establishment and introduction of taxes and fees;

Relations regarding the collection of taxes and fees;

Relations arising in the process of tax control;

Relations arising when appealing acts of tax authorities, actions (inaction) of their officials.

Relations arising when being held accountable for committing a tax offense.

We can tentatively characterize tax law as a set of legal norms regulating social relations in the system of taxation and fees.

From the primary study of the system of taxation and fees it follows that it consists of five groups of related (but not homogeneous) social relations; which (based on the heterogeneity of these relations) should be regulated by the rules of tax law related to various branches of law. Thus, social relations regarding the establishment and introduction of taxes and fees are imperious. The rules of tax law governing them must relate to the branches of constitutional, municipal, financial, and administrative law.

Legal relations for the collection of taxes and fees are predominantly of an authoritative nature, but allow the possibility of using contractual forms (for example, providing the taxpayer with an investment tax credit, concluding an agreement on the pledge of property or a guarantee to ensure the fulfillment of the obligation to pay taxes). Therefore, the rules of tax law governing these relations should relate to financial, administrative and, to a lesser extent, civil law.

Relations arising in the process of tax control must be regulated by the rules of tax law related to financial and administrative law.

The last two groups of relations in the system of taxation and fees (arising when appealing acts of tax authorities, actions (inaction) of their officials; arising when being held accountable for committing a tax offense) should be regulated by the rules of tax law related to the branch of administrative law.

As follows from the analysis of the spectrum of social relations included in the system of taxation and fees, the heterogeneity of social relations in the system of taxation and fees makes it impossible to use any one sectoral method when regulating tax law, but the interconnectedness and relatedness of these social relations predetermine the formation of a method of legal regulation of tax law. law as a synthesis of the financial-industrial and administrative-industrial methods (since among the norms of tax law, the norms of financial and administrative law dominate). Moreover, it seems that the administrative-industrial component of the tax law method still prevails. This is explained by the large role played by subordination in regulating the system of taxation and fees as in state sectoral management; here economic methods of management have exclusively optional (additional) significance.

Based on the above research, we can give the following definition of tax law, reflecting its place in the legal system.

Tax law is an intersectoral (complex) legal institution (consisting of the norms of financial, administrative, constitutional, municipal and civil law), regulating social relations in the system of taxation and fees (representing an ordered set of power relations for the establishment and introduction of taxes and fees, relations in collection of taxes and fees, as well as relations arising in the process of tax control, appealing acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense) by the method of legal regulation, which is a synthesis of financial-industrial and administrative-industrial methods (with the predominance of the latter) through the functioning of a specific administrative and legal regime in the system of taxation and fees; necessary to streamline the activities of the taxation and fee system and eliminate (accidental or intentional) deviations from the norm; aimed at improving (if necessary) and streamlining public administration in the system of taxation and fees.

Considering tax law from a theoretical position, I would like to note and formulate some of its features that are unique to this sub-branch of law.

As noted above, from classical legal positions, any branch of law is characterized by the following main features (features):

The presence of a certain subject of legal regulation;

Availability of a method of legal regulation;

Availability of a codified act.

These features are fundamental in the definition and formation of all branches of law; they are typical for all branches of law, for example, civil, criminal, administrative, etc.

It can be argued that tax law is a sub-branch of financial law that has industry characteristics. At the same time, it is not possible to talk about tax law as an independent branch of law, since its independent "existence" or "separation" from financial law as a branch of law is impossible. The process of establishing, introducing and collecting taxes and fees and their subsequent distribution, redistribution and use are inseparable and cannot act independently, independently of each other. As already mentioned above, in their totality, all these relations form a unified system of financial relations, which is the subject of regulation of financial law.

Here it is necessary to talk about a rare case in legal science when a set of legal norms meets all the necessary requirements for classifying them as a branch of law, but in its essence, due to its specificity and organizational structure, it is not such, but represents only a sub-branch of law.

At the same time, some scientists believe that in the future, on the basis of an array of legislative and by-laws, tax law will emerge as an independent branch. At the same time, agreeing with the authors regarding the broad prospects for the development of this sub-branch of financial law, it seems that the “array” of regulations is not the main criterion for the branch of law. Therefore, any “quantitative” development of tax legislation, taking into account changes in its qualitative characteristics, most likely leads, as indicated above, to a sub-branch of tax law.

Tax law norms are grouped into two parts - common part And special part:

The general part of tax law includes rules establishing the principles of tax law, the system and types of taxes and fees, the rights and obligations of participants in relations regulated by tax law, the grounds for the emergence, change and termination of obligations to pay taxes, the procedure for its voluntary and forced execution, the procedure implementation of tax reporting and tax control, as well as methods and procedures for protecting the rights of taxpayers.

Thus, the general part of tax law includes institutions that contain provisions that “serve” all or almost all of the institutions of the special part.

A special part of tax law includes rules governing the collection of certain types of taxes. Currently, the process of their codification continues and they are included in the second (special) part of the Tax Code of the Republic of Belarus.

Both the general and special parts of tax law, being parts of the tax law system, in turn represent lower-order systems that unite separate sets of interrelated legal norms, respectively: institutions, sub-institutions and norms. The institutions of tax law are interconnected groups of rules governing small groups of species-specific kinship relationships. Thus, the institutions of the general part of tax law include the institution of tax liability, the institution of tax control, the institution of protecting the rights of taxpayers, etc.

The sub-institutions included in the tax law system, in turn, are components (elements) of institutions. For example, the institute for the protection of taxpayers' rights, which is a sub-institution of the general part of tax law, includes such sub-institutions as administrative protection of taxpayers' rights and judicial protection of taxpayers' rights.

In accordance with Article 3 of the Tax Code of the Republic of Belarus, the tax legislation of the Republic of Belarus is a system of normative legal acts adopted on the basis and in accordance with the Constitution of the Republic of Belarus, which includes:

Tax Code of the Republic of Belarus and laws adopted in accordance with it regulating taxation issues: for example, the Law of the Republic of Belarus “On State Duty” dated January 10, 1992.

Decrees, decrees and orders of the President of the Republic of Belarus containing taxation issues: for example, Decree of the President of the Republic of Belarus No. 530 “On the restructuring of the debt of business entities for payments to the budget” dated April 4, 2002.

Resolutions of the Government of the Republic of Belarus regulating taxation issues and adopted on the basis and in pursuance of this Code, laws adopted in accordance with it regulating taxation issues, and acts of the President of the Republic of Belarus: for example, “Regulations on the collection of taxes, fees and other obligatory payments”, approved by resolution of the Council of Ministers of the Republic of Belarus of January 20, 1999.

CHAPTER 2. Tax process and procedural law.

2.1 Legal process and procedural law.

In legal science, there has already been an idea of ​​tax law as an independent sub-branch of financial law. There is a progressive and qualitative development of all components of tax law, which already has its own subject, method, principles and separate legislation.

The transformation, reform and codification of tax legislation, the gradual isolation of tax relations and the strengthening of the specifics of the tax-legal method of regulation inevitably lead to the fact that this sub-branch of financial law at the present stage is becoming one of the fastest growing legal entities.

The emergence of new legal categories undoubtedly requires the development of an appropriate theoretical framework, the elaboration of its conceptual apparatus in order to improve legal norms and apply them in practice. With the adoption of the Tax Code of the Republic of Belarus, it became possible to talk about the tax process as an institution of tax law.

Before moving on to the definition of the category “tax process”, it should be noted that concepts such as “process”, “procedural form”, “legal process” are interpreted differently by scientists in different branches of law and there is no consensus on this issue at the moment .

The problem of procedural forms of implementation of law is one of the central and complex problems of jurisprudence, which has enormous theoretical and practical significance for the development of traditionally “non-procedural” industries.

In various sources there are different approaches to the definition of legal process and procedural:

a) the legal process is the jurisdictional and other protective activities of the justice authorities (activities aimed at resolving disputes about the law and implementing legal coercion).

Procedural law is a set of legal norms regulating social relations that arise in the process of administering justice, in connection with it, or in connection with activities preparing the administration of justice.

b) legal process is the jurisdictional and other protective activities of authorized state bodies and other entities.

Procedural law is understood as a set of legal norms regulating activities aimed at resolving disputes about the law and implementing legal coercion.

c) the legal process is all law enforcement and law-making activities of the competent authorities of the state.

Procedural law regulates social relations (“organizational” social relations) that develop in the process of lawmaking and in the process of law enforcement of substantive law.

d) legal process is the process of implementing substantive legal norms, regardless of the forms of such implementation.

Procedural law is an “instruction” for the implementation of substantive law.

e) legal process is all legal activities of state bodies (law-making, law enforcement, constituent, control, administrative).

Accordingly, procedural law is understood as a set of legal norms governing this activity. Let us dwell on two main approaches to understanding the legal process, distinguished by legal science.

Proponents of the theory of judicial law adhere to the understanding of the legal process as criminal and civil proceedings. In their opinion, the idea of ​​judicial law expresses not only a scientific concept, but also a really existing phenomenon of legal science, the actual law itself, “procedural law is judicial law; legal process - judicial process, legal proceedings."

This understanding of process and procedural law as a specific form of judicial activity is usually called “narrow”, traditional. This approach is called traditional because it reflects the views of representatives of traditional procedural sciences on their sectoral processes - civil, criminal, administrative - as a jurisdictional procedure aimed at resolving disputes about law and implementing legal coercion. Supporters of a “broad” understanding of process and procedural law proposed a different definition of the concept and boundaries of the legal process. This approach lies in the fact that the functions of procedural law are not limited only to the regulation of coercion and the resolution of disputes about the law, that in addition to civil and criminal processes in the system of the so-called substantive branches of law there are numerous norms and institutions on the basis of which activities on the application of substantive law are carried out norms of any branches of law.

The procedural form should be understood as a set of procedural requirements imposed on the actions of participants in the process and aimed at achieving a certain substantive and legal result. In other words, a procedural form is a special legal structure that embodies the principles of the most appropriate procedure for exercising certain powers. This definition is equally suitable for characterizing the procedural activities of all state bodies, and not just the justice bodies, in relation to which the category “procedural form” has traditionally been used.

Proponents of a broad understanding of the legal process also identify the main types of legal process:

Constituent (activities of authorized state bodies and officials to implement material norms establishing their powers to form, transform or liquidate state bodies);

Law-making (activities of authorized state bodies and officials to create rules of law);

Law enforcement (activities of authorized state bodies and officials to resolve individual cases of legal significance; this type is dominant in the system of legal processes);

Control (checking the compliance and compliance of subordinate subjects with legal regulations).

Specialists in the general theory of law argue that “not every procedure for performing legal actions regulated by law can be recognized as a process in that special legal sense that has historically developed and been adopted in legislation, in practice, in science.”

The concept of a general legal process as a whole is possible, because it, like any other legal theory, reflects really existing phenomena.

With a broad understanding of the legal process, no belittling of the role and importance of justice as a specific form of state activity is allowed. The point is only that the law enforcement process is diverse and cannot be reduced only to the resolution of disputes or cases of offenses and only to the activities of the court.

By the nature of the decisions made, the legal process can be law-making and law-enforcement.
The result of the law-making process is normative legal acts. The procedures for the adoption of normative acts and the degree to which these procedures are regulated by procedural norms vary significantly depending on the law-making body: parliament, President, minister, regional Duma, regional governor, head of an enterprise, etc. The legislative process is of particular importance, and therefore from the stage of legislative initiative and before the law comes into force, it is regulated by the Constitution of the Republic of Belarus, laws (for example, the Law “On normative legal acts of the Republic of Belarus” dated January 10, 2000).
The result of the law enforcement process is the adoption of an individual legal decision on the case or issue under consideration. The procedures for making enforcement decisions are varied. They are simpler for bodies and officials of the executive and administrative authorities (decree of the President of the Republic of Belarus on the appointment of a minister, order of the manager on hiring an employee, etc.). The most complex are the procedures for adopting acts of jurisdictional bodies, the enforcement process in which, depending on the nature of the decision made, is divided into the following types:

1) proceedings to establish facts of legal significance;
2) the dispute resolution process;
3) the process of determining measures of legal liability.

Legal process and legal procedure are correlated, closely interconnected phenomena, but not identical. The concept of a legal process is broader, because in one case it may coincide with a certain complex legal procedure as a whole (macro procedure).

One should agree with the opinion that the legal process should be considered as a sequential change of any legal phenomena, conditions that arise in the life of society and are caused by legally significant actions performed by holders of state power, citizens and legal entities. The movement itself, the change of legal phenomena in the life of society, occurs as a result of the action of the mechanism of legal regulation of social relations.

The legal process in its broadest sense can be defined as the activity (a set of sequentially performed actions) of the state and other subjects of legal relations in developing legal norms and putting them into effect in order to regulate the life of society and ensure law and order.

However, legal activity cannot be identified with the legal process, because the latter is its form (part), normatively established.

It seems that the legal process we are interested in is characterized by the following features:

1) this is a conscious, purposeful activity;

2) it consists in the implementation of power by subjects of public power who interact with each other and with non-government subjects;

3) it is programmed to achieve a certain legal result, resolve an individual specific case (passing a law, resolving a dispute, punishing the perpetrator, etc.);

4) it is documented: intermediate and final results of procedural activities are reflected in official documents;

5) there is extensive detailed regulation of this activity by legal norms (procedural form).

2.2 Tax process and tax proceedings

Corresponding definitions of the tax process are already found in the legal literature.

Speaking about the tax process in the broad sense of the word, we should understand by this all procedural relations associated with ensuring the state’s right to part of the taxpayer’s property in the form of a tax payment to the appropriate budget, and in the narrow sense, by understanding the tax process only those tax procedural legal relations that related to tax violation proceedings. The tax process, in the traditional understanding of the process, includes only tax jurisdiction, which has both common features and a number of differences from administrative and criminal jurisdiction. The tax process in the broad sense of the word is implemented through two functions: legal establishment and law enforcement (jurisdictional).

The legal function of the tax process is implemented through a successive series of procedures consisting of registering taxpayers, monitoring the provision of declarations and other documents reflecting the activities of the taxpayer, providing information to the taxpayer at his request, maintaining a register of taxpayers and some others.

The tax (administrative) process is considered as a set of actions performed by tax authorities (officials) to implement the tasks and functions assigned to them. Thus, the tax process is interpreted as a state-administrative activity in all the diversity of its manifestations.

Other authors define the tax process as a part of the budget process regulated by legal norms, which represents the activities of state authorities, local governments and participants in tax relations in determining the concept of formation, structure and volume of government revenues; adjustment of the current system of taxes and fees; maintenance of taxable objects; composition of the tax base and tax rates; formation of tax legislation; development and implementation of plans for mobilizing tax revenues to the budget and extra-budgetary funds, as well as monitoring their implementation and compliance with tax legislation.

We must agree with the point of view that the tax process and tax proceedings are in essence most similar to the administrative process and administrative proceedings, respectively, since the legal regulation of tax relations is part of the general mechanism of administrative and legal regulation of taxation.

In the science of administrative law, several points of view have been expressed on the concept of the administrative process:

1) the administrative process does not exist at all; 2) the administrative process covers the entire range of measures to implement the competence of government bodies - from the adoption of a legal act to the imposition of a penalty, 3) the administrative process - activities regulated by law to resolve disputes arising between parties to an administrative legal relationship that are not in a relationship of official subordination; as well as on the application of administrative coercive measures; 4) the administrative process includes only proceedings in cases of administrative violations; 5) administrative process - the procedure for considering all individual specific cases in the field of public administration.

Some authors consider the administrative process as a procedure for resolving individual specific cases in the field of public administration by executive and administrative bodies of state power, and in cases provided for by law, by other state and public bodies, as an activity during the implementation of which social relations arise, regulated by administrative norms. procedural law.

The number of supporters of a broad understanding of the administrative process is significant. There is a point of view that in reality administrative-legal relations are always perceived only as procedural.

Supporters of understanding the process only as a jurisdictional activity call any other system of actions regulated by law a procedure. Representatives of the concept of a broad understanding of the process identify process and procedure. The question arises how these concepts relate.

Some authors believe that as a result of the consolidation or establishment of procedures by legal norms, they become a legal phenomenon and turn into a procedural element of the legal order. The very system of actions actually performed in accordance with the procedure by certain citizens, organizations, bodies and officials, and the system of legal relations that develop as a result and through these actions, form a process.

Thus, the tax process is implemented through specific legal procedures. Specific legal procedures are divided into macroprocedures (a normatively established general procedure for actions) and microprocedures (part of a macroprocedure), which are correlated with each other as a whole and its parts.

Process - a set of independent separate legal procedures and procedures that form the totality of proceedings.

Let us turn to the interpretation of the words “procedure” and “process”: “procedure is the official order of action, execution, discussion of something”, “process is the course, development of a phenomenon, a consistent change of states in the development of something.”

In the general theory of law, there are three main stages of legal regulation, namely: the stage of normative regulation of people’s behavior, i.e. establishment of the rules of law, the stage of emergence on the basis of the rules of law and in the presence of relevant legal facts of legal relations and the stage of implementation of subjective legal rights and obligations that have arisen among the subjects of legal relations.

Thus, in the course of legal regulation by the state of social relations, there is a consistent change in legal phenomena, i.e. their movement from the state of development and adoption of legal norms to the state of orderliness based on these norms of individual aspects of social life.

The tax process in its broadest sense can be defined as the activity (a set of sequential actions) of the state and other subjects of legal relations in developing legal norms and putting them into effect in order to regulate tax legal relations.

As noted above, the connection between financial law and administrative law is undeniable, but it is impossible to consider the concept of the tax process in isolation from other structural parts of financial law, in particular in isolation from budget law. It seems that an analogy would also be appropriate here, because the special place of budget law is ultimately determined by the central place of the budget in the financial system of Belarus, with which all other parts of the financial system are interconnected.

It should also be noted that concepts such as legislative and electoral processes, the budget process have long since taken root in legal science; and no one associates these processes with a dispute about the law, with legal proceedings.

One of the legal institutions included in the sub-branch of budget law is the budget process - an integral part of budget law.

In financial and legal science, the budget process is understood as the procedure established by legal norms for the preparation, consideration and approval of draft budgets and state extra-budgetary funds, the execution of these budgets, as well as the preparation, consideration and approval of reports on their execution.

From this concept it follows that the budget process is a complex legal mechanism in which the following stages are distinguished:

Drawing up draft budgets and state extra-budgetary funds;

Review and approval of draft budgets and state extra-budgetary funds;

Drawing up, reviewing and approving reports on the execution of budgets and state extra-budgetary funds.

At the same time, state financial control takes place at all stages of the budget process. A characteristic feature of the budget process is its continuity over time.

Taking into account the above, considering tax law as an independent sub-branch of financial law, it seems possible to define the tax process in the following form:

Tax process - a type of legal process, which is a normatively established form of streamlining the activities of subjects of law in establishing, introducing, calculating and paying taxes and fees. Control over this activity, appeal against acts of tax authorities, actions (inaction) of their officials, as well as bringing to tax liability for committing a tax offense.

As can be seen from this definition, the tax process is divided into separate components, one of which is the stage of establishing and introducing taxes and fees.

It seems that the need to include in the tax process the stage of establishing and introducing taxes and fees is due to the fact that state management of tax relations begins precisely at the stage of establishing, changing or canceling certain tax payments.

The prerequisite and condition for the successful formation of the revenue side of budgets, and, consequently, the covering of government expenses, can only be one thing: the adoption of public administrative decisions on the issues of establishing, changing or abolishing taxes.

Chapter 3. Tax law-making process.

3. 1. The concept of the law-making (legislative) process.

Lawmaking as a universal process of formation and development of normative legal acts has a complex internal structure. The structure-forming components of law-making are: the subject of law-making, law-making regulations that set goals for certain types of legal acts; subject of legal regulation; optimization of the form and content of a legal act; the listed components define law-making as a generic concept distinct from other components of public administration. Law-making, depending on the subject and characteristics of a legal act, can be classified into several types: law-making; subordinate law-making; regional rulemaking; direct direct law-making; contractual rule-making.

The purpose of lawmaking is the “birth” of the Law as an act of supreme legal force, designed to regulate emerging social relations. Issues of major national importance and which can only be regulated by law include decisions in the field of budget and taxes.

Rulemaking as a function and responsibility of the state presupposes its corresponding specialization. At the state and regional levels, the bodies of the represented authorities draw up long-term and current (annual) plans for the consideration and adoption of relevant Laws.

Information plays an important role in the organization of lawmaking. At all stages of the law-making process, from legislative initiative to publication of the text of the Law.

In the media, a significant array of various information is being processed, which can be differentiated into what is necessary: ​​for the initiators of the bill; authorities directly working on the text of the Law; parliamentarians when considering and adopting legislation; and finally, it is necessary for the broad masses to perceive the newly “baked” Law not only as a formal result of the professional activities of officials and parliamentarians, but as an objective necessity of concluding legal unsettled or insufficiently regulated social relations.

To achieve the substantive content of a legal act, various types of information are used during its preparation: about the actual state of the area of ​​social relations regulated by the object; about the existence of legal acts in this area; about foreign experience in legal regulation of this area of ​​public relations; about the possible consequences of the Law; about the existence of a scientific concept on this issue; opinions and conclusions of the examination. At each stage of the legislative process, one of the listed types of information may be predominant.

The dominant and specific structure of the Law in the legal sense requires particularly careful “technological” design. In the legal literature, such “technology” is designated by the concept of legislative technology, which is understood as a system of rules and techniques for the most rational organization and logically consistent formation of Laws (and by-laws) in accordance with their essence and content.

Any regulatory legal act must comply with the following requirements (Article 9, 23 of the Law “On Regulatory Legal Acts of the Republic of Belarus” dated January 10, 2006): 1) consistency of the regulatory legal act with other regulatory legal acts; 2) adoption (issue) of a normative legal act by an authorized state body (official) within its competence; 3) compliance of the normative legal act with rule-making technology; 4) adoption (issue) of a normative legal act in the manner and form established by the legislation of the Republic of Belarus; 5) comply with the principles of rule-making activity (constitutionality, scientific character, priority of generally recognized principles of international law, etc.).

To some extent, legislative technology must be constant, clearly defined in procedural terms. However, like all other types of intellectual activity, it is constantly enriched not only by improving legislative information, but also by borrowing modern information technologies. Legislative practice cannot but have a creative nature due to the fact that it constantly feels the influence of the external environment.

All stages, principles, rules and techniques of lawmaking are aimed at creating an effective, working Law, which is equivalent to another discovery in science. Other sources contain a different understanding of lawmaking. By law-making we will understand the process of creating legal norms through the adoption of normative legal acts.

In any understanding of lawmaking (both activity and process), it is associated with a certain procedure, i.e. a logically and legally sound procedure for ensuring the adoption of a normative legal act. The law-making procedure should not be considered solely in its formal shell, although from the point of view of legal technology this is an important circumstance, but also as a mechanism that ensures the development and adoption of precisely those normative legal acts, the need for which is most relevant for the social body. Obviously, the legalization of same-sex marriage must be preceded by legal regulation in the area of ​​favorable demographic conditions for a given state.

The law-making procedure determines the quality and content of a normative legal act, both due to the competent use of the arsenal of legal technology, and, for example, in connection with determining the circle of persons who participate in the law-making process.

Lawmaking itself is the activity of preparing, discussing, approving and publishing normative acts, carried out by competent authorities. Like any procedural activity, lawmaking is an official procedure for carrying out legally significant actions. Accordingly, a number of interconnected relationships arise, for example, legal relations regarding the preparation and adoption of a normative act, i.e. corresponding rights and obligations. Like any procedural activity, lawmaking arises only in the presence of a certain legal fact. The basis for the emergence of the law-making process is the adoption of an official decision on the preparation of a draft normative act. Whatever form this decision is expressed in, it is a legal act that creates rights and obligations. It is necessary to limit the actions preceding law-making activity from the procedural beginning of this activity, since press materials, statements of politicians and scientists, proposals of state and public organizations on improving legislation do not yet indicate the beginning of the law-making process, i.e. procedural relations do not arise. Such proposals are socio-political prerequisites and grounds for law-making activities. It is from the moment an official decision is made to prepare a draft normative act that a certain legal relationship arises, and from that moment all actions to create a normative act are qualitatively different from the actions taken previously.

Despite the different types and features of the law-making process, general stages and principles can be identified. Speaking about the stage of the law-making process, we define it as an independent stage of procedural actions to form the state will, an organizationally separate set of closely related actions that are aimed at creating a given normative act. The stage of law-making activity is always a stage in the process of preparing and giving official significance to a normative act. Determining the number of stages depends on understanding the essence of the law-making process. Some scientists, defining lawmaking as the procedure for the official origin of a draft normative act in a law-making body, distinguish the stages of legislative initiative, discussion of the bill, its adoption and publication. Others, in addition to the stage of legislative initiative, also highlight such stages as “the decision of the competent authority on the need to study the act, the development of its draft, inclusion in the plan of legislative work, etc.; development of a draft regulatory act and its preliminary discussion; consideration of the draft normative act in the body that is authorized to adopt it; adoption of a normative act; bringing the content of the adopted act to its addressee.

It seems that the most successful is a broad understanding of lawmaking, i.e. inclusion in this process of activities for the preparation and discussion of draft regulations, in which other government bodies, public organizations, and the general public participate. Based on this understanding and a more detailed classification of the stages of the law-making process, the authors identify the stages of two main stages of law-making: “The first is the preliminary formation of the state will, which is externally expressed in the drafting of a normative act. This situation is preparatory in nature and consists of actions that do not directly give rise to legal norms. It creates the basis for subsequent stages, being a prerequisite for the adoption of the act. Here we can distinguish a number of independent stages: making a decision to develop a draft act, preparing the draft, discussing it, agreeing and finalizing it. The second is the official elevation of the state will into a rule of law, i.e. publication of a normative act. At this stage of the law-making process, the activities of the law-making body itself are of decisive importance. This includes submitting a project for discussion by a law-making body, direct discussion of the project, adoption of a normative act and its publication.” The listed stages are inherent in all types of lawmaking. They are most fully manifested when laws are issued by the highest legislative bodies of the state. This activity most fully models the law-making process, and I would like to dwell on it in more detail from the point of view of stages, as one of the types of law-making.

Legislation and law-making are by no means synonymous. Just as the categories “system of law” and “system of legislation” are divided, so are the concepts of lawmaking and lawmaking. We have already cited the concept of lawmaking above; what should be understood by lawmaking?

Lawmaking is a type of state activity through which the will of a certain, more or less numerous, group of people is elevated to the rank of law and expressed in a rule of law in a specific source of law.

Unlike lawmaking, the purpose of lawmaking is to create a law (legislative act).

Lawmaking is the core of lawmaking, its most important component, therefore lawmaking has properties common to all types of lawmaking.

If lawmaking is the activity of preparing, discussing, approving and publishing normative acts, carried out by competent authorities, then lawmaking is the activity of preparing, discussing, approving and publishing legislative acts.

The legislative process is a special type of activity that is purely intellectual in nature, complex in its content, carried out in its inherent forms using special legal “tools” (methods), regulated by several types of rules that determine the procedure for preparing, discussing and adopting a bill. The essence of the legislative process is, as noted, the formation of state will, which serves as the content of legal norms.

3.2. Establishment and introduction of taxes.

The actual collection of any tax payment from a taxpayer is necessarily preceded by two successive and interrelated legislative procedures, through which the very legal possibility of imposing a tax on a person is determined. Unfortunately, this aspect has not been reflected or studied in almost any textbook on taxes. However, the role of tax establishment and implementation procedures cannot be underestimated.

Establishment of tax - primary rule-making action, the adoption of a normative act through which a specific tax payment is defined as such and finds its place in the current tax system of the state. This is a kind of legislative proclamation, the legal “creation” of a tax as a mandatory payment. The establishment of a tax directly provides for the possibility of introducing a tax in the relevant territory within the entire country or just a region.

Introduction of tax- secondary rule-making action, the adoption of a corresponding normative act regulating in detail the conditions, procedure and procedure for the actual collection of a particular tax to the budget. When introducing a tax, the essential elements of tax obligations must be determined (for example, the Law of the Republic of Belarus “On the Enactment of the General Part of the Tax Code of the Republic of Belarus” dated January 4, 2003).

In other words, in order for a specific tax payment to be actually made by the taxpayer or collected from him, it must first be established (i.e., the possibility of its collection must be provided for), and only then entered, i.e. determine how it will be levied and determine the essential elements of the tax liability.

The establishment and introduction of a tax gives rise to the obligation to pay it. Tax collection is carried out without the desire and consent of the taxpayer. In case of tax evasion, a strict enforcement mechanism is activated: the tax is collected forcibly either through the court or through unilateral actions of the tax authority. In this case, the taxpayer may be brought to administrative, and in special cases, to criminal liability.

The number of introduced and established taxes, as a rule, does not coincide, but in any case, the number of introduced taxes cannot exceed the number of established taxes, since unestablished taxes cannot be introduced.

The right to establish state taxes and other payments included in the tax system of the Republic of Belarus is the competence of the Parliament and the President of the Republic of Belarus; the establishment of local taxes and fees is the right of local representative authorities.

The procedure for establishing, introducing, changing and terminating republican taxes, fees (duties) is regulated by Art. 11 Tax Code of the Republic of Belarus. The establishment, introduction, change and termination of republican taxes, fees (duties) are carried out by the adoption of a law on amendments and additions to the Tax Code of the Republic of Belarus or by the President of the Republic of Belarus.

Laws on the establishment, introduction of new ones, in addition to those provided for by the Tax Code of the Republic of Belarus, or termination of introduced republican taxes, fees (duties), as well as on amendments to existing republican taxes, fees (duties) in terms of determining payers, tax rates, tax base, tax benefits, calculation procedure, procedure and terms of payment are adopted upon approval of the budget of the Republic of Belarus for the next financial (budget) year and come into force no earlier than January 1 of the year following the year of its adoption. In exceptional cases, these laws may be adopted when clarifying the budget of the Republic of Belarus for the current financial (budget) year and (or) have a different date of entry into force, but not earlier than the day of their publication or making it available to the public in another manner provided by law.

The procedure for establishing, introducing, changing and terminating local taxes and fees is regulated by Art. 12 Tax Code of the Republic of Belarus. The local Council of Deputies has the right to establish, put into effect or not to establish, not to introduce or terminate any of the local taxes and fees previously introduced by it.

Regulatory legal acts (decisions) on the establishment, introduction and termination of local taxes and fees, as well as on amendments to existing local taxes and fees in terms of determining tax rates, tax benefits, calculation procedures, procedures and deadlines for payment are adopted upon approval of the relevant local budget for the next financial (budget) year and come into force no earlier than January 1 of the year following the year of its adoption. In exceptional cases, the specified regulatory legal acts (decisions) may be adopted when clarifying the relevant local budget for the current financial (budget) year and (or) have a different date of entry into force, but not earlier than the day of their publication or making it available to the public in another manner provided by law. .

Decisions on the establishment, introduction, change and termination of local taxes and fees are published or brought to public attention in another manner provided by law, enter into force after their official publication and are sent by the local Councils of Deputies that established them to the financial and tax authorities of the relevant administrative-territorial unit in ten days from the date of their acceptance.

A tax is considered established if the necessary legal procedure for its legalization has been followed, and taxpayers and mandatory elements of taxation have been identified, namely: 1) the object of taxation; 2) subject of taxation 3) unit of taxation; 4) tax base; 5) tax rate; 6) the procedure and terms for paying the tax; 6) subject of taxation

If necessary, when establishing a tax, the act of legislation on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.

Object of taxation - an item subject to taxation (income, property, products). Sometimes the name of the tax is determined by the object, for example profit, value added. The tax object must be specified by law. Otherwise, or if the definition of the object is unclear, the taxpayer does not have an obligation to pay tax.

The subject of taxation represents events, things and phenomena of the material world that determine and predetermine the object of taxation (apartment, land, economic effect (benefit), goods, money). The subject of taxation itself does not give rise to tax consequences, while a certain legal state of the subject in relation to it is the basis for the emergence of corresponding tax obligations.

Taxation unit is a unit of measurement of an object. Thus, for land tax, the unit is a hectare; in some cases, the unit is a monetary unit, i.e. Belarusian ruble.

The tax base is a cost, physical or other characteristic of the object of taxation and serves to quantify the subject of taxation.

The tax rate is the amount of tax per unit of taxation. Depending on the structure of taxes, a distinction is made between fixed and shared rates. Fixed rates are set in absolute amounts per unit of object. For example, for land tax it is expressed in rubles per hectare of land. Share rates are expressed in certain shares of the object of taxation.

The procedure for calculating tax payment is the responsibility to calculate the amount of tax, which rests with the taxpayer himself, the person paying the income, and the tax authority. In Belarus, all three listed procedures are applied. Thus, for income tax, VAT, and excise taxes, the enterprise independently calculates taxes based on the data in the accounting documentation. Land tax is paid by individuals based on notifications from tax authorities. The income tax of citizens is calculated by the accounting departments of enterprises.

The subject of taxation is the taxpayer. Taxpayers are understood as organizations and individuals who, in accordance with tax legislation, are obliged to pay taxes. Closely related to the concept of “subject of taxation” is the concept of “tax bearer” - a person who ultimately bears the burden of taxation. The tax is paid at the expense of the subject of taxation’s own funds.

An important role in tax law is played by the economic relations of the taxpayer with the state, built on the basis of the principle of permanent residence (residency). Taxpayers are divided into residents (who have a permanent residence in a certain state) and non-residents (who do not have a permanent residence in it). Residents are subject to taxation on income received both on the territory of a given state and outside it (full tax liability), while non-residents are subject to taxation only on income received from sources in a given state (limited tax liability).
For legal entities, the legal form of the enterprise, the form of ownership, the number of employees at the enterprise, as well as the type of economic activity have a significant impact on the procedure and amount of taxation.

Chapter 4. Jurisdictional tax and legal procedures.

4.1. Tax control as an independent production of the tax process.

Scientists have different opinions about the limits and content of proceedings in cases of tax offenses.

The first point of view comes down to identifying tax violation proceedings with tax control proceedings.

Thus, using the example of an on-site tax audit, the following stages of proceedings in cases of tax offenses are distinguished: 1) collection of information and materials about a tax offense; 2) consideration of the case and making a decision; 3) review of the decision (leaving the decision in force); 4) execution of the final decision.

Moreover, the stage of initiating a case begins with the decision by the head (his deputy) of the tax authority to order a tax audit of the taxpayer, studying the procedure for calculating and making tax payments by the taxpayer to the budget, identifying the fact of a tax violation, carrying out and procedurally consolidating actions to collect factual circumstances, documenting the results of the field visit tax audit and submission of tax audit materials to the head of the tax authority for consideration.

I will note a certain contradiction in this approach to identifying stages. The stage of “initiating a case during an audit” cannot include such a procedural action as “making a decision by the head (his deputy) of the tax authority to order a tax audit of the taxpayer,” since it precedes this very audit. It is also a mistake to include in this stage “the study of the procedure for calculating and making tax payments by the taxpayer to the budget,” since it represents a substantive part of tax control proceedings, and in itself does not mean the automatic identification of signs of tax violations.

There is a position according to which proceedings in cases of tax offenses provided for by the Tax Code of the Republic of Belarus are a specific form of tax control. It emphasizes the relationship between such a form of tax control as an on-site tax audit, within which the circumstances of a tax offense are recognized and proven, and another form in the form of responding to its results by making a decision to apply financial sanctions.

The solution to this issue largely determines the difference between tax violation proceedings and administrative proceedings, tax control and administrative investigation as a stage of administrative proceedings.

As stated earlier, there is practically no such stage of administrative proceedings as the discovery and initiation of a case by an official, which determines the beginning of actions aimed at collecting evidence confirming the commission of an administrative offense, in the tax process. Control and verification activities are mostly of a planned nature, regardless of the facts and signals from the outside indicating the presence of a tax offense, which determines the main difference between them.

Accordingly, considering administrative proceedings as a certain order of sequential and interdependent actions, it is impossible to talk about tax control as a form of administrative investigation, since there is initially no reason to start an administrative investigation. To receive the appropriate signal or information on such a difficult-to-detect type of offense as a tax offense, it is necessary to conduct an inspection and recognize the signs of offenses, and obtain at least a minimum amount of relevant information about the offense.

The etymological root of the investigation - “trace” - presupposes precisely the presence of signs, traces indicating an offense. In this case, the actions of the authorized body to initiate and investigate a specific case will be of a law enforcement nature, while the actions of tax control are initially of a regulatory nature. The literature notes that the beginning of an administrative investigation - the process of initiating a case - is a psychological, volitional act that is not formalized in a procedural form. A separate tax control proceeding is the basis that allows one to reasonably initiate a corresponding case of a tax offense and legally formalize the psychologically volitional act of initiating proceedings for a tax offense by drawing up a tax audit report. That is, the tax audit report in this case will be the reason for starting an administrative investigation.

In continuation of the issue under consideration, attention should be paid to the difference in the procedural procedure for registering an administrative investigation and tax control proceedings.

Thus, when carrying out tax control, an official must draw up an act on the audit carried out (clause 1 of Article 78 of the Tax Code of the Republic of Belarus), even if it does not contain any violations identified, which largely emphasizes the specificity of tax control as a procedural action. A protocol on an administrative offense (Article 234 of the Code of Administrative Offenses of the Republic of Belarus) as a document recording the end of the investigation will not be drawn up at all in this situation due to the absence of identified offenses.

An important point characterizing the essence of tax control proceedings is the unilateral active actions of the authorized body to check and identify violations, where the right of the tax authority is opposed by the obligation of controlled entities, in particular, to provide appropriate objects for inspections, to give evidence, etc. and so on. At this stage, guarantees of the rights of the taxpayer are ensured by a strict procedural form of tax control based on the law, where the participants in tax relations are not subject to the subordination of taxpayers to the tax authorities (subordination), but to the subordination of both parties to the law, which is ensured by the constitutional principle of equality of all before the law.

Based on the foregoing, we can conclude that tax control differs from an administrative investigation both in its legal nature and in the scope of the actions performed. Tax control can be divided into two conditional parts that do not have a separate procedural form: 1) control and verification actions and recognition of offenses; 2) collection of information and obtaining evidence with subsequent procedural confirmation of identified tax offenses.

Thus, we cannot fully agree with the opinion that tax control is essentially a “tax investigation”, since it constitutes only its second part and depends on the results of the first part of the control itself.

One may disagree with the opinion that the Tax Code does not contain an appropriate set and procedural procedure for applying tax verification actions (request for documents, their seizure, examination). Analysis of Art. 70-77 of the Tax Code of the Republic of Belarus allows us to determine the limits and scope of actions within the framework of tax control, in particular, the request for documents is carried out within the framework of desk and field tax audits (Articles 70, 71 of the Tax Code of the Republic of Belarus), seizure of documents and objects - when carrying out only on-site tax inspection inspection and on the basis of a reasoned resolution of the official carrying out the on-site tax audit (Article 76 of the Tax Code of the Republic of Belarus), etc. The establishment of specific deadlines for conducting an on-site tax audit (Article 71) provides temporary certainty for the actions of officials within the framework of tax control, which is an additional guarantee of the rights of taxpayers.

To summarize the above, I would like to note that tax control is a separate production of the tax process and is a set of control and verification actions carried out in the procedural form established by law, aimed at the actual control, recognition, investigation and enforcement of tax offenses, the results of which are the basis for initiating proceedings for tax and administrative offenses.

Thus, the characteristic differences between tax control proceedings and administrative investigations or proceedings for tax offenses include the following:

1) Based on the reasons for the occurrence of tax control proceedings. Absence of a reason and stage for initiating tax control related to the presence of signs of offenses. Tax control is mainly of a planned nature and is determined by the right of the tax authority to conduct an audit only for a certain period of time.

2) On the procedural design of tax control proceedings. The inspection report, as a document recording the results of control and verification actions, is drawn up without fail and regardless of the violations identified by the inspectors.

3) By the volume of content of the actions taken. Includes: 1) control and verification actions and recognition of offenses; 2) collecting information and obtaining evidence of committed offenses with subsequent procedural confirmation of identified offenses.

4) According to the scope of rights of organizations at the stage of tax control. The absence of normatively established rights of the taxpayer to prove in any procedural form his innocence during tax control due to the very fact of the absence of signs of offenses enshrined in the appropriate procedural form at the stage of the beginning and direct production of tax control. Compiled in accordance with Art. 78 of the Tax Code of the Republic of Belarus, the audit report appears only at the final stage and records the end of tax control proceedings.

5) The results of tax control, expressed in the tax audit report, are the basis and reason for starting an administrative investigation and applying all provided
The Code of Administrative Offenses means and methods for identifying and establishing circumstances indicating an administrative offense, as well as the basis for proceedings in a case of a tax offense.

4. 2. Concept and types of tax procedural enforcement measures

If the categories “tax process” and “tax proceedings” have already become quite firmly established in scientific use, then the use of the phrase “measures of tax procedural coercion” requires additional theoretical justification, especially since there is no corresponding definition in the legislation. Although the actual presence of such measures in the system of state coercion in the field of taxes and fees to one degree or another is recognized by many authors. For example, one of the works notes that “in the overwhelming majority of cases, tax rules that determine the procedure for the taxpayer’s forced fulfillment of the obligation to pay tax and the procedure for tax authorities to exercise tax control are procedural.”

It is obvious that coercion in this case is unilateral in nature, since it comes from the state and is directed towards the taxpayer or other taxable persons, including tax payers and banks. The fact that the state acts in tax relations as a strong party, establishing the “rules of the game” and having the ability to ensure compliance with these rules through the use of state coercion, is also noted by other authors.

As already noted, direct coercion on behalf of the state is carried out by authorized bodies. In the field of taxation, tax administration bodies act as such, including financial, tax, customs authorities and bodies of state extra-budgetary funds. It is no coincidence that attention is drawn to the fact that in the interests of the economic objectives of the state, tax authorities must have broad powers, in particular they must be given the right to protect them by forcing the taxpayer to fully fulfill his obligations.

It is unnecessary to point out that the application of tax procedural coercive measures is subject to a strict procedure provided for by the legislation on taxes and fees. Violation of the relevant procedure calls into question the legality of the relevant actions.

The purpose of applying measures of tax procedural coercion is to prevent illegal behavior and stimulate proper behavior of taxable persons in terms of conscientious performance of their duties and to eliminate circumstances that impede the normal activities of tax authorities through adequate legal influence.

Taking this into account, measures of tax procedural coercion are defined as a special group of measures of state legal coercion in the field of taxes and fees, applied in strict accordance with the procedural order provided for by law in relation to taxable persons by tax administration authorities, in order to create conditions for the fulfillment of the tasks assigned to them, as well as ensuring an appropriate level of performance and maintaining tax discipline. The main feature of these measures is that, unlike other measures of procedural coercion used in the field of taxes and fees, their application is accompanied by additional burdens or deprivations of an exclusively organizational and property nature.

In this regard, there is a need to identify those legal structures, from among those provided for by the legislation on taxes and fees, that can be classified as measures of tax procedural coercion, especially since there is no legal definition of them as such.

Some legal scholars, from the standpoint of administrative law, note that the legislation on taxes and fees provides for the use of administrative coercive measures not only in the form of administrative liability (tax penalties), but also measures of administrative restraint (conducting on-site and desk tax audits), procedural support measures ( requesting written explanations from the taxpayer), measures of material security (pledge, surety, seizure of the taxpayer’s property, penalty as a positive hypothetical sanction). At the same time, financial sanctions are designated as a separate component in the complex of administrative coercion (collection of arrears of taxes (fees), penalties as a negative sanction of actual execution). It is further indicated that the tax authorities also carry out some activities aimed at the prevention and prevention of offenses in this area. They provide written explanations on the application of legislation on taxes and fees, bring to the attention of taxpayers relevant information upon their requests, and conduct consultation seminars. But since such measures are not coercive and are not related to a specific offense, although they are aimed at preventing some of the most common mistakes made by taxpayers, it is unlikely to be justified in classifying them as administrative coercive measures.

The determining criterion when determining the composition of tax procedural measures should be that they consist in the commission by authorized bodies and their officials of certain actions that are coercive, burdensome in nature in relation to taxable persons, limit the latter’s rights and are accompanied by various deprivations of property for them. character. The basis for the application of tax procedural coercive measures is the fact of committing a tax offense or the presence of other circumstances requiring an appropriate legal response from the tax administration authorities.

All measures of tax procedural coercion are primarily divided depending on the framework within which tax proceedings their application is envisaged. To do this, first of all, it is necessary to determine the composition of these industries. There is an opinion that, based on the structure of the Tax Code of the Republic of Belarus, there are five main goals of tax procedures: accounting and information; adjustment of the procedure or results of fulfillment of tax obligations by a taxpayer, tax agent, fee payer; enforcement of tax obligations; implementation of tax control; resolution of tax disputes. Accordingly, based on the target criterion, it seems possible to classify tax procedures into five types of proceedings: accounting, corrective, security, control and jurisdictional (tax process). However, to a greater extent, the structure of the Tax Code of the Republic of Belarus corresponds to the classification, according to which the following are distinguished: proceedings for the execution and enforcement of obligations to pay taxes and fees, tax control proceedings, proceedings in cases of tax offenses, proceedings on complaints from citizens about illegal actions of tax administration bodies and their officials.

A consistent analysis of these types of tax proceedings allows us to conclude that only some of them provide for the use of tax procedural enforcement measures. In particular, these include proceedings for the execution and enforcement of obligations to pay taxes and fees and tax control proceedings. Other tax proceedings either do not involve the use of any coercive measures at all (proceedings on citizens’ complaints about illegal actions of tax administration bodies and their officials), or are limited to the application of tax liability measures (proceedings in cases of tax offenses). This is explained by the fact that it is in the course of fulfilling obligations to pay taxes and fees, including forced ones, as well as during the implementation of tax control, that the need arises to apply tax procedural measures against unscrupulous taxpayers and other persons opposing the activities of tax authorities.

Proceedings for the execution and enforcement of obligations to pay taxes and fees provide for a number of tax procedural enforcement measures, which include:

- collection of taxes, fees (duties), penalties from cash and from cash in the accounts of the payer (another obligated person) - organization (Articles 56, 57 of the Tax Code of the Republic of Belarus)

Collection of taxes, fees (duties), penalties at the expense of the payer’s property (Article 59 of the Tax Code of the Republic of Belarus)

Seizure of taxpayers' property (Article 54 of the Tax Code of the Republic of Belarus);

Forced collection of penalties (Article 55 of the Tax Code of the Republic of Belarus);

Request for documents and request for other information during a tax audit (Article 75 of the Tax Code of the Republic of Belarus);

Seizure of documents during a tax audit (Article 76 of the Tax Code of the Republic of Belarus);

Suspension, in cases established by the Tax Code, of transactions of payers (other obligated persons) on their bank accounts (clause 1.8 of Article 81 of the Tax Code of the Republic of Belarus).

Perhaps some of the above legal structures are more attributable to other tax legal institutions and categories, but they also fully correspond to the developed definition of measures of tax procedural coercion. In any case, they all involve the commission of procedural actions by authorized bodies and their officials, which are, to a greater or lesser extent, of a coercive, burdensome nature in relation to taxable persons, limit their rights and are accompanied by various negative consequences of a property nature for them.

Basically, these measures of tax procedural coercion are applied by tax authorities in accordance with the decisions they make. Certain measures of tax procedural coercion can be applied by financial, customs authorities, bodies of state extra-budgetary funds (early termination of deferments, installment plans for the payment of taxes and fees).

Beyond the scope of the tax process is the use of certain coercive measures by internal affairs bodies (requesting information constituting a tax secret and checking compliance by individuals and organizations with legislation on taxes and fees in the presence of signs of a crime), as well as by the court (imposing obligations to jointly and severally fulfill obligations to pay taxes of a reorganized entity, early termination of a tax credit agreement or an investment tax credit agreement, forced collection of arrears of taxes and fees and penalties from an individual).

The legal basis for the application of tax procedural coercion measures, as a rule, is the fact of committing a tax offense. At the same time, some measures may be applied in the presence of other circumstances indicating bad faith of the taxable person.

Measures of tax procedural coercion can also be classified on other grounds, for example, based on whether they are preventive, preemptive, interim or restorative in nature.

Interim measures should be recognized as those measures of tax procedural coercion that belong to the category of methods of ensuring the fulfillment of the obligation to pay taxes and fees. In this case, this is the suspension of transactions on bank accounts and the seizure of property.

Measures of tax procedural coercion can be classified on other grounds. In particular, among the measures of interest to us, general and special ones are distinguished, depending on whether their application is associated with the payment of any tax and fee or a tax payment of a certain type. For the most part, tax procedural enforcement measures are of a general nature.

4.3. The right to appeal in the tax process category system.

An undoubted democratic achievement of the Republic of Belarus is the legal consolidation of the increased opportunities for subjects of tax legal relations to appeal against violated rights. Appealing acts of tax authorities, actions (inaction), decisions of their officials is a jurisdictional form of protection of subjective rights and legally protected interests of interested parties. The subjective right to defense is a legally established ability of an authorized person to use law enforcement measures in order to restore a violated right and suppress actions that violate the right.

The sources of legal regulation of the institution of appeal in tax law are the Constitution of the Republic of Belarus, the Tax Code of the Republic of Belarus, the Law of the Republic of Belarus dated November 1, 2004 “On Citizens’ Appeals”. A special place in this series is occupied by the Civil Procedure Code of the Republic of Belarus, which regulates in detail the procedure for considering and resolving complaints in court. For the first time in Belarusian tax law, a separate section (Chapter 11) was included in the Tax Code, regulating the possibility and procedure for appealing acts of tax authorities and actions or inactions of their officials.

Appeals against acts of tax authorities, actions (inactions), decisions of their officials as a law enforcement process are initiated by filing a complaint of an interested person with the competent government body. Due to the fact that appeals against acts of tax authorities, actions (inactions), decisions of their officials occur in a procedural form defined by law, it is reasonable to call it proceedings to appeal acts of state bodies, actions (inactions) of their officials

The Tax Code of the Republic of Belarus considers an appeal in a broad sense, including, firstly, the appeal of an interested person with a complaint and, secondly, the restoration of rights and legally protected interests - “correction” by a tax authority or an official of a tax authority of violations committed.

In a narrow sense, an appeal should be understood only as the direct initiative of the interested person, that is, his filing of a complaint against acts of a state body, actions (inaction) of an official to a higher body (superior official) or to the court. In tax law, many procedural forms are based on the achievements of criminal law science and the practice of criminal proceedings, therefore it seems reasonable to consider appealing against unlawful actions of tax authorities by analogy with the appeal procedures used in criminal proceedings.

At the same time, the proceedings to appeal acts of tax authorities, actions (inaction) of their officials have significant features due to the specifics of the fiscal function of the state. Among other things, the features of the appeal procedure in tax law are closely related to the problem of “administrative justice”.

One of the main objectives of the appeal procedure is to protect the violated rights of taxpayers. Protection of the rights of interested parties (protection of rights in the narrow sense of the word) includes “those measures provided by law that are aimed at restoring or recognizing civil rights and protecting interests when they are violated or challenged.”

Protection of rights and legal protection are identical concepts. In particular, by the protection of rights in a broad sense, some authors understand the entire set of measures (legal, economic, political, organizational and other nature) that ensure the normal course of the implementation of rights, aimed at creating the necessary conditions for the exercise of subjective rights. The subject of legal protection is the subjective rights and legally protected interests of the interested party.

As a stage of the tax process, the appeal procedure has its own objects, which include actions, inactions, acts and decisions of tax authorities or their officials. By the object of appeal, we understand exactly what the complaint of the interested party is aimed at verifying, that is, a decision, action, inaction.

Meanwhile, one can consider actions, inactions, acts, decisions as the subject of appeal, and in this case the object of appeal means the relations existing in society that ensure certain rights violated, in the opinion of the applicant. For example, the subject of a complaint can be any actions, as well as inactions of employees of state and public bodies, enterprises, institutions, organizations, regarded as incorrect.

The subject of judicial review in cases arising from administrative-legal relations, and in some cases of special proceedings, is the resolution of an administrative-legal dispute, i.e. First of all, checking the legality of the actions of governing bodies.

According to Article 85 of the Tax Code of the Republic of Belarus, a taxpayer has the right to appeal decisions of tax authorities, actions (inaction) of their officials, if he believes that such decisions or actions (inaction) were taken or carried out in violation of the provisions established by tax or other legislation, or violate his rights .

In the theory of law, there is the concept of an act of application of law (enforcement act), which is understood as an official decision of the competent authority on a specific legal matter, containing a government command, expressed in a certain form and aimed at individual regulation of social relations. This concept can cover acts of a non-normative nature, actions and decisions of government bodies, with the exception of their inaction.

Depending on the form of external expression, acts of application of law are divided into acts-documents and acts-actions.

An enforcement act-document is a duly executed decision of the competent authority, drawn up in writing. In turn, an act-action is also a decision of the competent authority, but not drawn up in writing. On this basis, it is possible to distinguish between actions and acts, decisions of tax authorities. The actions of tax authorities are law enforcement acts, and acts and decisions are law enforcement acts and documents. Acts and decisions of tax authorities must be in writing.

In addition, since the Code does not establish otherwise, the taxpayer has the right to appeal to the court the requirement to pay tax, penalties and the requirement to pay a tax sanction, regardless of whether he challenged the decision of the tax authority on the basis of which the corresponding requirement was made. Inaction as an object of appeal is the absence of proper behavior (decision) of legal significance for the person concerned.

The procedure for appealing actions, inactions and acts of tax authorities and their officials has an external expression - its inherent legal form.

A form of legal protection is recognized as a set of internally agreed organizational measures to protect subjective rights and interests protected by law. In the scientific literature, two forms of legal protection are distinguished - jurisdictional and non-jurisdictional. The jurisdictional form of protection is the activity of state-authorized bodies to protect violated or disputed subjective rights.

In addition to appeal as a jurisdictional form of protection of subjective rights, the taxpayer has the right to also use non-jurisdictional forms. The non-jurisdictional form of protection covers the actions of interested parties to protect subjective rights and interests protected by law, which they carry out independently, without seeking help from state and other competent authorities.

To understand the essence of proceedings to appeal against unlawful actions (inactions) of tax authorities and their officials, the concept of the legal form with the help of which a taxpayer has the right to protect his property rights is important. The Tax Code recognizes a complaint as such a form (Article 86 of the Tax Code of the Republic of Belarus).

The use of one or another form of protection of taxpayers' rights is based on its own basis. In accordance with Art. 86 of the Tax Code of the Republic of Belarus, decisions of tax authorities, actions (inaction) of their officials may be appealed to a higher tax authority or a higher official and (or) to a general or economic court, unless a different appeal procedure is established by the President of the Republic of Belarus.

A complaint is an appeal from citizens regarding a violation of their subjective rights and freedoms. A complaint in the tax process is a legal claim of an interested person to the tax authority, arising from a tax legal relationship, on the basis of legal facts that are associated with unlawful acts of the tax authority, actions (inaction) of its officials, and addressed to a higher tax authority (superior official) or to the court for consideration and resolution in a certain procedural manner.

Recognition of appeal as a component procedure of the law enforcement tax process allows us to conclude that the main participant in the appeal is the state body, including the court - in the case of a judicial appeal. In addition to him, the subjects of appeal will be interested persons (taxpayer, tax agent and other participants in tax legal relations), the state body whose actions are being appealed (on whose initiative the act was adopted - if the appealed act was adopted by the court), and the third group - persons contributing to implementation of the law enforcement process (interpreter, witness, expert, specialist, representative).

Complaints from taxpayers about unlawful actions (inaction) of tax authorities and their officials are considered in certain jurisdictional forms. It is traditional to distinguish between judicial and administrative forms of appeal.

The administrative form of appeal is the consideration and resolution of a complaint by an interested person against acts of tax authorities, actions (inaction) of their officials by a higher tax authority (superior official).

Unfortunately, in the Tax Code the procedure for considering complaints on the merits is left without attention; there are no provisions detailing the procedure for considering complaints from interested parties. The lack of a detailed procedure for considering and resolving a complaint can lead to the fact that complaints are “resolved by the concerned executive authorities secretly, in the absence of the complainant, and often by employees who do not have legal training. Therefore, well-founded complaints often remain unsatisfied.”

When resolving the case on its merits, the higher tax authority (higher official) makes a decision. Based on the results of consideration of a complaint against a decision of the tax authority, the person considering it has the right to: 1) leave the decision unchanged and the complaint unsatisfied; 2) cancel the decision in whole or in part; 3) cancel the decision and schedule an additional tax audit. A copy of the decision on the complaint is sent to the payer (other obligated person) within five days from the date of its adoption (Article 88 of the Tax Code of the Republic of Belarus).

One of the powers of a higher tax authority (superior official) is the right to cancel the decision of the tax authority and order an additional audit. Other articles of the Tax Code of the Republic of Belarus do not provide for this type of tax audit as an additional one, which causes ambiguous assessments in law enforcement practice of the legality of appointing and conducting such an audit.

When filing a complaint with the court against the actions of the tax authorities, it is necessary to take into account the provisions of civil legislation on the limitation period, enshrined in Chapter 12 of the Civil Code of the Republic of Belarus. According to Art. 196 of the Civil Code of the Republic of Belarus, the limitation period is recognized as the period for protecting the right under the claim of a person whose right has been violated. Based on Art. 197, the general limitation period is set at three years.

When filing a claim in court, the plaintiff strives not only to ensure that his demand is satisfied, but also to ensure that it is executed without delay. If the plaintiff has concerns that enforcement of the court decision will be difficult or even impossible, then he has the right to ask the court to take measures to secure the claim.

Securing a claim on a request to invalidate an act of a tax authority is an effective measure that prevents the tax inspectorate, in the absence of grounds or in case of abuse of its rights, from indisputably writing off the taxpayer’s funds after these funds appear in his current account.

The grounds for appealing an act of the tax authority may be not only the absence of tax violations in the actions of the taxpayer, but also the absence of precisely those elements of violations or those circumstances with which the law connects the application of a particular measure of influence, including financial sanctions.

An analysis of the norms of the Tax Code of the Republic of Belarus, as well as other legislation, allows us to conclude that, compared with organizations, individuals have a greater range of rights to appeal acts of tax and other government bodies, unlawful actions (inaction) of their officials.

Conclusion.

The creation of a solid financial basis for the existence of the state and society, the successful implementation of tax reforms currently being carried out, the timely and complete formation of budgets at all levels are impossible without an effective tax process designed to ensure the financial interests of the state while simultaneously respecting the rights of organizations and individuals.

The place of the tax process in the legal system is determined;

Definitions of the tax process and tax control are formulated;

The question of the sectoral affiliation of the tax process is debatable. Some authors believe that the tax process is defined as a part of the budget process regulated by legal norms, representing the activities of state authorities, local governments and participants in tax relations to determine the concept of formation, structure and volume of government revenues; adjustment of the current system of taxes and fees.

But the more preferable point of view is that the tax process in its essence is most similar to the administrative process, since the legal regulation of tax relations is part of the general mechanism of administrative and legal regulation of taxation.

Most authors, when defining the tax process, agree that the tax process should be considered in a broad sense - as a normatively established form of regulating the activities of subjects of law in establishing, introducing, calculating and paying taxes and fees, monitoring these activities, appealing acts of tax authorities, actions (inaction) of their officials, as well as bringing them to tax liability for committing a tax offense.

Tax control refers to nationwide financial control and can be defined as the activities of competent authorities regulated by the norms of tax law, ensuring compliance with tax legislation and the correctness of calculation, completeness and timeliness of the payment of taxes and fees to the budget or extra-budgetary fund. Tax control is a separate proceeding of the tax process and is a set of control and verification actions carried out in the procedural form established by law, aimed at the actual control, recognition, investigation and enforcement of tax offenses, the results of which are the basis for initiating proceedings for tax and administrative offenses.

The peculiarities of the tax process include the difference between tax violation proceedings and administrative proceedings, tax control and administrative investigation as a stage of administrative proceedings. There is practically no such stage of administrative proceedings as the discovery and initiation of a case by an official, which determines the beginning of actions aimed at collecting evidence confirming the commission of an administrative offense. Control and verification activities are mostly of a planned nature, regardless of the facts and signals from the outside indicating the presence of a tax offense, which determines the main difference between them.

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4. Law “On normative legal acts of the Republic of Belarus” dated January 10, 2000.

5. Decree of the President of the Republic of Belarus No. 530 “On the restructuring of the debt of business companies for payments to the budget” dated April 4, 2002.

6. Decree of the Government of the Republic of Belarus “Regulations on the collection of taxes, fees and other obligatory payments” dated January 20, 1999.

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ABSTRACT

The volume of this thesis is 64 pages. The work includes the following sections: introduction, 4 chapters, conclusion and list of references.

The object of the study is the tax process and its structure.

The purpose of the study of the tax process is to improve the forms and methods of relationships between taxpayers and government bodies responsible for adopting regulations on taxation, bodies executing and monitoring the implementation of these laws, as well as appealing the actions of tax authorities and officials.

Based on existing scientific theories, as a result of the research:

The place of the tax process in the legal system is determined.

The tax process in its essence is most similar to the administrative process, since the legal regulation of tax relations is part of the general mechanism of administrative and legal regulation of taxation

Definitions of the tax process and tax control are formulated.

The tax process is a normatively established form of regulating the activities of subjects of law in establishing, introducing, calculating and paying taxes and fees, monitoring these activities, appealing acts of tax authorities, actions (without action) of their officials, as well as bringing to tax liability for committing tax offenses.

Tax control is a separate proceeding of the tax process and is a set of control and verification actions carried out in the procedural form established by law, aimed at the actual control, recognition, investigation and enforcement of tax offenses, the results of which are the basis for initiating proceedings for tax and administrative offenses.

The features of the tax process are highlighted.

A feature of the tax process is the difference in the proceedings for tax offenses.