THE LEGAL PROBLEMS OF INFORMATION EXCHANGE IN SYSTEM OF TAX AUTHORITIES
https://doi.org/10.24147/2542-1514.2017.1(4).46-55
Abstract
The subject. The article is devoted to legal issues in the regulation of relations on information exchange between departments of the Federal Tax Service of Russia and their officials.
The purpose of the article is to determine the legal basis, allowing the effective exchange of tax information between tax authorities.
The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (interpretation of legal acts, formal-legal method).
Results, scope. Information interaction of bodies of tax administration along with General principles of information exchange, shall further be based on the principle of maximum accessibility to bodies of tax administration existing tax information. Information must be transmitted by officials of these bodies to each other by applying the maximum number of forms of interaction. It is not only the planned transfer of certain data, but prompt replies to queries; unification of formats of information used (in the future, if technically possible, a unified information system to allow remote access to every employee of all departments); support workers one bodies the activities of other specialists; coordination of control activities; joint seminars (conferences).
Conclusions. A security feature of the standards for the exchange of information in the system of tax administration, will be fully realized only when along with an indication of the type of information to be found who, in what organ and in what order must pass, and what will be the liability for violation of the rules.
About the Author
K. Maslov
Dostoevsky Omsk State University
Russian Federation
Russian Federation
PhD in Law, Associate Professor,
Department of State and Municipal Law
ResearcherID: M-6609-2016
SPIN-code: 5325-9716; AuthorID: 678481
References
1. Alipchenkov A.Yu. Legal environment of information exchange in the implementation of the functions of tax regulation and control. Biznes v zakone, 2007, no. 4, pp. 227–229. (In Russ.).
2. Ustinovich E.S., Novikova T.P. Improving tax administration with the development of information technol-ogy. Natsional’nye interesy: prioritety i bezopasnost’ = National interests: priorities and security, 2011, no. 4, pp. 42–46. (In Russ.).
3. Sodnomova S.K., Grosheva E.V. Development of the modern tax administration system. Izvestiya baikalskogo gosudarstvennogo universiteta = Bulletin of Baikal State University, 2016, no. 2, pp. 258–265. DOI: 10.17150/1993-3541.2016.26(2).258-265. (In Russ.).
4. Mishustin M.V. Improving the quality and efficiency of tax administration. Rossiiskii nalogovyi kur’er, 2010, no. 13–14, pp. 16–20. (In Russ.).
5. Krasnitsky V.A. Tax control in system of tax administration. Moscow, Finansy i statistika Publ., 2008. 168 p. (In Russ.).
6. Pigunova M.V. Fundamentals of information technology in tax administration. LERC.ru, March 29, 2006. Available at: http://www.lerc.ru/informatics/0003/0008/ (accessed: 10.08.2017). (In Russ.).
7. Dubrovskaya V.P. About reducing the number of tax disputes. Nalogovaya politika i praktika, 2008, no. 3(63), pp. 32–35. (In Russ.).
8. Gerasimova N.N. The main directions and results of operation of the data center of Saint Petersburg. Rossi-iskii nalogovyi kur’er, 2009, no. 12, pp. 36–38. (In Russ.).
9. Miroshnikova I.A. Federal data processing centre FTS of Russia: key challenges, achievements and prospects. Rossiiskii nalogovyi kur’er, 2009, no. 24, pp. 29–33. (In Russ.).
10. Goncharenko L.I. (ed.). Tax administration. Moscow, KNORUS Publ., 2009. 448 p. (In Russ.).
11. Zolotareva A., Kireeva A., Kornienko N. Tax Administration. Major Reform Results, in 3 volumes. Moscow, IEPP Publ., 2008. Vol. 1. 786 p. (In Russ.).
12. Zaguzov G.V. Information guarantees for the activities of the taxation bodies. Administrativnoe i munitsipal’noe pravo = Administrative and municipal law, 2008, no. 4, pp. 29–32. (In Russ.).
13. Ordynskaya E.N. Improving the efficiency of tax control at the stages for selection of taxpayers for field tax audits and pre-audit analysis, Cand. Diss. Thesis. Moscow, 2010. 29 p. (In Russ.).
14. Vinnitsky D.V. Subjects of the tax law of the Russian Federation, Cand. Diss. Thesis. Yekaterinburg, 1999. 26 p. (In Russ.).
15. Gorlov V.V. Problems of organization of work of tax authorities and major taxpayers. Vsyo o nalogakh, 2009, no. 2, pp. 31–32. (In Russ.).
Review
For citations:
Maslov K. THE LEGAL PROBLEMS OF INFORMATION EXCHANGE IN SYSTEM OF TAX AUTHORITIES. Law Enforcement Review. 2017;1(4):46-55. https://doi.org/10.24147/2542-1514.2017.1(4).46-55
Views:
580
Email this article 