АНТИКОРРУПЦИОННАЯ ПОЛИТИКА В СФЕРЕ НАЛОГООБЛОЖЕНИЯ КАК ОСНОВА ОБЕСПЕЧЕНИЯ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ
| Jazyk: | ruština |
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| Rok vydání: | 2019 |
| Předmět: | |
| DOI: | 10.25686/2306-2800.2019.81 |
| Popis: | Статья посвящена проблеме реализации антикоррупционной политики Российской Федерации в сфере налогообложения. Показано, что минимизация коррупционных рисков проявляется в выполнении субъектами предпринимательской деятельности социальных обязательств, стабильной положительной динамике налоговых поступлений в бюджеты всех уровней. Основное внимание уделяется анализу нормативных правовых актов, регулирующих права и обязанности государственных налоговых служащих, их роли в обеспечении эффективной системы взаимодействия всех субъектов налоговых отношений. Introduction. Achievement of economic security of the state is possible only if business community and state bodies fulfill their mutual obligations on the basis of the principles of transparency, compliance with the requirements of legal acts and implementation of anticorruption policy of a state. Definition of effective methods of ensuring tax security and identifying its threats is one of the conditions for a longterm balance of budgets and development of a longterm budget strategy as well as improving the effectiveness of regulation of the financial and budgetary sphere. The goal of the paper is to present the system of interaction between the state and business community in terms of minimizing corruption risks in the framework of the conceptual scheme of formation of economic security on the basis of parity cooperation between the state and business. Methodology of research. The study is based on the dialectical method of scientific knowledge which involves consideration of economic relations in their consistency and dynamics. Methods of structural and comparative analysis are used. The authors propose to analyze the institute of cooperation between tax authorities and business community as a basis for the formation of tax security of a region and a state as a whole through the prism of the anticorruption policy implemented in Russia. Results. A clear idea of the effectiveness of tax administration on the basis of the data on the receipt of revenues administered by the Federal tax service in the budget system of the Russian Federation is developed the scope of corruption risks in tax relations is analyzed the main directions of anticorruption work of tax authorities are formulated authors vision of the system of formation of economic security is offered. Conclusion. The analysis of theoretical sources and normative legal acts regulating the basis of implementation of anticorruption policy in Russia showed that tax administration at the present stage of development of the Russian economy provided a stable positive dynamics of tax revenues to the budget of Russia and the consolidated budgets of the regions. Analysis of the existing legal acts suggests that the legislation laid all the necessary foundations for the effective counteraction of the state tax service to corruption. It is revealed that in order to ensure the economic security of the state, the anticorruption policy in the field of taxation is a new but effective mechanism for regulating the relations between the state and business community. №2(42) (2019) |
| Databáze: | OpenAIRE |
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