| Title article: | Control activities of tax authorities in the Republic of Mari El in 2019−2021 in the context of the concept of openness |
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| UDC: | 332 |
| Section: | ECONOMICS |
| Authors: | Shakirova Ramziya K. |
| Full article in PDF: | скачать |
Introduction. The era of the information society places high demands on the completeness and quality of available information. Solving problems related to the effective development of the state and society requires the formation of management models based on the active participation of civil society and the use of public control mechanisms. The improvement of models for the implementation of state functions in developed countries is based on ensuring the interests and needs of citizens, on the interaction of different subjects of society and on the growth of the volume of available and high-quality information. To get rid of nihilism in the field of tax relations, these measures are especially relevant. The purpose of this study is to assess the results of the control activities of the tax authorities in the Republic of Mari El for the period from 2019 to 2021 in the context of openness of the data of the Federal Tax Service of Russia. Materials and methods. The work uses a classic set of general scientific methods of scientific research, including methods of formal logic and economic-statistical methods. The basis for the study was the data of statistical reporting of the Federal Tax Service. Results, discussion. According to the reporting data of the tax authorities of the RME for the period under review, there was a decrease in the number of audits (both field and desk). Based on the results of all field inspections, violations were found and additional payments were charged. The share of desk audits that revealed violations in 2021 amounted to 4.0 %. The amount of additional charges for field inspections in 2021 increased by 138 % compared to 2019. Conclusion. A complete analysis of the results of the control activities of the tax authorities in terms of its effectiveness is difficult due to the lack of open information. At the same time, on the basis of open data, indicators can be calculated that reflect the general trend in the field of tax control and serve as a guideline for building business strategies for taxpayers.
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