Journal of Applied Economic Research
ISSN 2712-7435
Tax Administration of Large Taxpayers: Global Trends and Features of Russian Experience
Kireenko A.P., Orlova E.N., Bazhenova V.I.
Abstract
The article deals with the history and current trends of tax administration of large taxpayers in the Russian Federation. The world experience of tax administration is analyzed as regards the peculiarities of large taxpayers. The following stages of the evolution of tax administration in developed countries are highlighted: the allocation of special units controlling large taxpayers in tax administrations; structuring control functions by industry; introduction of the principle of co-operative compliance. The characteristics and conditions of implementation in the OECD countries of the concept of co-operative compliance were analyzed. The results of tax administration of large taxpayers in the Russian Federation are considered. Particular attention was paid to the first results of the introduction of tax monitoring. The stages of the development of tax administration in developed countries and the Russian Federation are highlighted. It was concluded that the tendencies in the administration of large taxpayers in the Russian Federation are centralization, the introduction of information systems and a system of agreements, which generally corresponds to global practice. The main difference of the Russian practice of tax administration of large taxpayers, which is granting them preferences in exchange for access to their information and management, is highlighted. The analysis of the indicators confirmed the special tax status of the largest taxpayers as it showed the absence of a direct relationship between the performance indicators of the largest taxpayers and their tax liabilities. It was shown that subjective factors determine about 20% of the variation of the tax liabilities of a large taxpayer. It was concluded that the introduction of new forms of control in the form of tax monitoring is an effective way of state influence on the largest companies and a way to ensure the predictable social policy.
Keywords
large taxpayers; tax administration; tax risks; co-operative compliance; tax monitoring.
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About Authors
Kireenko Anna Pavlovna – Doctor of Economic Sciences, Professor, Chief Researcher of the Department of Financial and Tax Management, Ural Federal University named after the first President of Russia B.N. Yeltsin, Ekaterinburg, Russia (620002, Ekaterinburg, Mira street, 19); e-mail : sw.tpk.rt@mail.ru.
Orlova Elena Nikolaevna – Candidate of Economic Sciences, Associate Professor, Department of Accounting and Taxation, Baikal State University, Irkutsk, Russia (664003, Irkutsk, Lenin street, 11); e-mail: orlovaen@bgu.ru.
Bazhenova Vera Igorevna – Candidate of Economic Sciences, Associate Professor, Department of Economics and Management, Interregional Open Social Institute, Russia (424007, Yoshkar-Ola, Prokhorova street, 28); e-mail: bazvera@yandex.ru.
For citation
Kireenko A.P., Orlova E.N., Bazhenova V.I. Tax Administration of Large Taxpayers: Global Trends and Features of Russian Experience. Bulletin of Ural Federal University. Series Economics and Management, 2019, Vol. 18, No. 1, 104-126. DOI: 10.15826/vestnik.2019.18.1.006.
Article info
Received January 10, 2019; Accepted February 9, 2019
DOI: http://dx.doi.org/10.15826/vestnik.2019.19.1.006
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