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Налоговое администрирование - конфронтация или взаимодействие? // Tax Administration: Confrontation or Cooperation?

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  • Andrei Varnavskiy V.

    (Financial University)

  • А. Варнавский В.

    (Финансовый университет)

Abstract

The paper is concerned with updating of the tax administration mechanism in the context of changing the roles of actors. The study reveals and proves the existence of an institutional tax trap, i.e., the firm resistance (as a social standard of conduct) of parties in tax relations, which prevents the normal existence and development of the tax system. The subject of the research is the tax administration as the procedure for the interaction of tax authorities and taxpayers. The purpose of the research was to reveal the possibility of and substantiate the change in the role of tax authorities in respect of financial consulting and taxpayers as addressees of such consulting. Based on the research findings, proposals on making changes in the existing tax administration procedure are formulated. Статья посвящена изучению возможности совершенствования механизма налогового администрирования в части изменения ролей акторов. В рамках исследования раскрывается и обосновывается существование институциональной налоговой ловушки, т.е. устойчивого противодействия (как общественной нормы поведения) субъектов налоговых отношений, которое препятствует нормальному существованию и развитию налоговой системы. Предмет исследования - налоговое администрирование как процедура взаимодействия налоговых органов и налогоплательщиков. Цель исследования - выявление возможности и обоснование целесообразности изменения роли налоговых органов в отношении финансового консультирования, а налогоплательщиков - адресатов данного консультирования. Результат исследования - предложения по изменению существующего порядка налогового администрирования.

Suggested Citation

  • Andrei Varnavskiy V. & А. Варнавский В., 2017. "Налоговое администрирование - конфронтация или взаимодействие? // Tax Administration: Confrontation or Cooperation?," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 10(1), pages 144-150.
    • Handle: RePEc:scn:econom:y:2017:i:1:p:144-150
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    References listed on IDEAS

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    1. Polterovich, Victor, 2007. "Institutional Trap," MPRA Paper 20595, University Library of Munich, Germany.
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