TAX REPORTING AS A TOOL OF TAX CONTROL IN THE REGION
S.D. Nadezhdina1, T.G. Khramtsova1, G.V. Maksimova2
1Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
2Baikal State University, Str. Lenina, 11, Irkutsk, Irkutsk region., 664003
Keywords: налоговая отчетность, принципы, требования, критерии формирования, современная технология представления, налоговый контроль, tax reporting, principles, requirements, criteria of formation, modern reporting technology, tax control
Abstract
A necessary condition for the successful tax management, to ensure the performance of the state tax policy is tax control, and tax audit as one of the forms of which. Improving the way they are conducted allows identifying «unreliable» taxpayers with the aim of increasing the effectiveness of field tax audits in the region. Since the data of the tax reporting are the basis of the information base for carrying out tax inspections, increasing the efficiency of tax control is inextricably linked to the problem of improving the tax declarations (calculations) regarding the tax liabilities of economic subjects. Analysis of the key issues allowed forming principles of formation, requirements for information disclosure and assumptions for the preparation of tax reporting system, the criteria for the selection of items to optimize its structure. The use of the criteria in the design of new tax reporting formats with introduction of modern information technologies will optimize it to effectively meet the information needs of users: the tax authorities - in the implementation of the tax control, the taxpayers - to optimize the process of preparation of tax reports and reporting to tax authorities, government agencies - to improve normative legislation on taxes and tax control.
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