Tax administration and its development trends

Tax administration


Tax administration is the state system of tax relations management. Tax administration is based on the management of tax authorities, invoices and information data. The state of tax administration as a result of the activities of individual tax inspectorates is the main indicator of the competitiveness of a country's national tax policy.
The dynamics of tax administration in Russia over the past few years on the issue of taxation is associated with the reduction of many administrative barriers, the simplification of certain procedures, and the effective implementation of electronic projects and special software. Taxation position is formed by indicators related to: the total number of tax payments per year; the amount of income taxespaid by the company; the amount of taxes and mandatory payments paid by the company related to employees; total interest tax rate and time spent on the preparation of documents, filing reports and payment.

Trends in tax administration


The rapid introduction of a contactless method of interaction is one of the most significant directions in the development of tax administration. The main reason for the introduction of this method was the imposition of obligations on the taxpayer - to submit a tax report in electronic form. The secondary reason is the active use by taxpayers of electronic services.
In October 2012, an online project for taxpayers “Personal Account of a Taxpayer for Individuals” was launched. The convenience of this service allows a registered taxpayer to view existing tax liabilities, contact a tax authority with a question, and pay property taxes. Payment of taxes online is made through credit organizations that have a cooperation agreement with the Federal Tax Service of Russia.
In February 2013, a similar program for enterprises was launched - the “Personal Account of the Taxpayer of a Legal Entity”, available only to registered taxpayers in Moscow and the Moscow Region. But already in November of the same year, this program received an expansion - up to 22 regions of Russia.
The development and introduction of a roadmap “Improving tax administration” under the control of the Federal Tax Service has continued the work on introducing electronic services. The purpose of the Roadmap is aimed at improving the tax administration system in the field of taxation. Its implementation allows to reduce the time of interaction of the taxpayer with the tax authority, simplifying the rules for conducting tax accounting.


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